Internal control component-control procedures


Problem: Which of the following describes the internal control component "control procedures"?

A: Company must identify its risks.

B: Internal auditors monitor company controls to safeguard assets, and external auditors monitor the controls to ensure that the accounting records are accurate.

C: Control procedures are the "tone at the top" of the business.

D: Control procedures are designed to ensure that the business's goals are achieved.

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Accounting Basics: Internal control component-control procedures
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