Entity-level controls can have a pervasive effect on the entity's ability to meet the control criteria. Which one of the following is not an entity-level control?           A. The period-end financial reporting process           B. Controls to monitor results of the operations           C. Controls to monitor the inventory taking process            D. Management's risk assessment process

Auditing: A Risk Based-Approach (MindTap Course List)
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Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
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Chapter3: Internal Control Over Financial Reporting: Responsibilities Of Management And The External Auditor
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Problem 12CYBK: Which one of the following components of internal control over financial reporting sets the tone for...
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Entity-level controls can have a pervasive effect on the entity's ability to meet the control criteria. Which one of the following is not an entity-level control?

          A. The period-end financial reporting process

          B. Controls to monitor results of the operations

          C. Controls to monitor the inventory taking process

           D. Management's risk assessment process

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