Accounting Multiple Choice Question – 8 November 2025

The home of multiple choice questions for all your KS3, KS4 and KS5 Business Studies, Economics and Accounting requirements.

According to ISA (UK) 315, which one of the following is not an aspect of an entity’s control environment?

Select ONE answer:

  1. The attitude of the directors to internal controls
  2. The attitude of staff to internal controls
  3. The awareness of internal control issues in the company
  4. The actions of senior management in relation to internal controls

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 2

  1. Not correct
  2. Correct =>   it is the attitude of management and senior staff that will shape the entity’s control environment and not that of the ordinary staff.
  3. Not correct
  4. Not correct

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.