Is management required to assess the following issues in performing its evaluation of internal control? If yes,
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• The independence and competence of the board of directors
• The effectiveness of the audit committee
• The competence of accounting personnel
• Whether company employees are adhering to the company's code of conduct
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Yes management is required to assess each of the items as they are all part of the control environment and therefore are a critical part of an organiz...View the full answer
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Related Book For 
Auditing A Business Risk Approach
ISBN: 978-0538476232
8th edition
Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg
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