PE 8-1B Internal control elements

Identify each of the following as relating to (a) the control environment, (b) control procedures, or (c) information and communication:

1. Organizational structure 

2. Report of company’s conformity with environmental laws and regulations

3. Proofs and security measures

Answer:

1. (a)  the control environment

2. (c)  information and communication

3. (b)  control procedures