ACC 491 Week 3 DQ 2

May 8th, 2015
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ACC 491 Week 3 DQ 2

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Why do auditors have to consider the internal controls of the organization? What are some key elements of internal control? Which are the most important? How will the auditor have to modify the audit program if the internal controls are deemed inadequate to support management assertions?The control environment represents the tone set by management of an organization that influences the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure.A strong control environment comprises numerous factors that wor

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