AICPA每日一练之BEC【2016-2-7】

高顿网校2016-02-04 09:53Lynn.yu
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Which of the following is not a principle related to the control environment?

A. The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control.

B. A commitment to integrity and ethical value.

C. The organization identifies and assesses changes that could significantly affect internal control.

D. A commitment to attract, develop, and retain competent individuals.

Answer:C

ABD都是control environment的部分，C为risk assessment的部分

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