
According to ISA (UK) 315, which one of the following is not an aspect of an entity’s control environment?
Select ONE answer:
- The attitude of the directors to internal controls
- The attitude of staff to internal controls
- The awareness of internal control issues in the company
- 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
- Not correct
- 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.
- Not correct
- Not correct

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