[jeff]

Which of the following factors is not included in the control environment component of internal control?

a. Information and communication.

b. Integrity and ethical values.

c. Commitment to competence.

d. Organizational structure.

Source: Wiley Test Bank

Link: https://www.another71.com/products-page/wiley-software/

Jeff Elliott, CPA (KS) | Another71 | NINJA CPA | NINJA CMA | NINJA CPE

[supervisor]

A – Information and Communication is a component of Internal Controls.

BEC 10/13 PASSED 77
AUD 04/12 PASSED 83
FAR 08/12 PASSED 76
REG 02/13 PASSED 76

Licensed in PA on 12/23/13. Yea boy!!

[littlenumberrobot]

A

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[nbad311]

Oh Id give up carbs for a month if it meant I got a few questions like this on my exam on Saturday!

REG - 65, 70, 80!
BEC - 35, 62, 79!
AUD - 73, 75!
FAR - 65, 73, 70, 75! DONE.

[jeff]

I went easy with BEC this time. I'll post a hard one next week 🙂

a. This answer is correct. Information and communication is a separate component of internal control.

Jeff Elliott, CPA (KS) | Another71 | NINJA CPA | NINJA CMA | NINJA CPE

[10keyLeah]

Looks like I'll have some studying to do when I get to BEC! I like getting to practice with the MCQ's you send – thanks Jeff!

Ninja Combo, Yaeger, Wiley -- Licensed CPA, May 2015

[Author]

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