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Control assurance Management control responsibility center -influence member of the org -process by wichich managers influence member

er -Unethical manipulative Control environment covers attitutides and actions of the board. And management regarding the signigicance of control within the organization

Provides the discipline and structure for the achievement of the primary objectives of the system of internal controlcompetence Know bounderies Elements 1. 2. 3. 4. 5. 6. Integrity and ethical values (relative) Managements philosopht and operating style Organizational structure Assignment of authority and responsibility Human resource policies and practives Competence of personnel

(hire for attitude train for competence) Control environment effectiveness is influence by several variables including:: 1. 2. 3. 4. Management attitudes, beliefs, and practices Organizational structure and accountability Nature and scope of the governing body and management committees Degree of external oversight.

Facets of management control cool

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