Question

The control environment is influenced by all of the following primary factors except:

a. changes in the personnel that make up the internal audit team.
b. the company's personnel policies.
c. management's philosophy and operating style.
d. the company's organizational structure.

Answer 1

The control environment is influenced by various factors, but changes in the internal audit team do not affect it. The correct option is a.

Step-by-step explanation:

The control environment is influenced by several factors, including changes in personnel, personnel policies, management's philosophy and operating style, and the organizational structure of the company.

However, the primary factor that does not influence the control environment is changes in the personnel that make up the internal audit team. This means that even if there are changes in the internal audit team, the control environment can still be influenced by the other factors mentioned.

Hence, Option a is correct.