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  • Monday, April 28, 2025
  • The Financial Encyclopedia
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Accounting

  Accounting   |   Terms
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  • April 10, 2020
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Control Environment

It is a component of internal control in an entity. It sets the tone of the entity and affects how employees and management perceive the control process. The main factors of control environment include integrity, ethics, competence of staff, management’s philosophy and working and operating style.


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