Insert the missing phrase: The . . . . . . . . . . . .

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Insert the missing phrase:

The . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . should also set the tone of the company and cover ethical values, management’s philosophy and the competence of employees.

a. control environment

b. ethical environment

c. risk framework

d. value system

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The Internal Auditing Handbook

ISBN: 9780470518717

3rd Edition

Authors: K. H. Spencer Pickett

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