PE 8-1A Internal control elements

Identify each of the following as relating to (a) the control environment, (b) control procedures, or (c) information and communication.

1. Management’s philosophy and operating style
2. Report of company’s conformity with environmental laws and regulations
3. Separating related operations


Answer:
1. (a) the control environment
2. (c) information and communication
3. (b) control procedures