What are the factors that affect the control environment


Response to the following questions:

1. What are the factors that affect the control environment?

2. What are the major differences between a substantive strategy and a reliance strategy when the auditor considers internal control in planning an audit?

3. Why must the auditor obtain an understanding of internal control?

If possible, please give examples to better understand your answers.

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Auditing: What are the factors that affect the control environment
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