Which of the following statements about the control environment is false?

a. Management’s attitudes toward internal control and ethical behavior have little impact on employee beliefs or actions.

b. An overly complex or unclear organizational structure may be indicative of problems that are more serious.

c. A written policy and procedures manual is an important tool for assigning authority and responsibility.

d. Supervision is especially important in organizations that cannot afford elaborate responsibility reporting or are too small to have an adequate separation of duties.