The results of an assessment of the adequacy of controls would be considered incomplete or misleading unless the internal auditor considers which of the following?
The effectiveness of the control environment is a fundamental aspect that internal auditors must consider to ensure a comprehensive assessment of the adequacy of controls. The control environment sets the tone at the top and is the foundation on which the rest of the control structure is built, influencing the effectiveness and robustness of specific controls.
Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing
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