Which of the following is a correct statement regarding the auditor’s assessment of an organization’s control environment?

a. The control environment ought to be assessed by the auditor, even though he or she cannot make a direct linkage from the control environment assessment to specific audit tests.

b. Most deficiencies in a company’s control environment can be effectively mitigated by a proactive and effective audit committee.

c. Management compensation schemes are personal in nature and should not affect the auditor’s assessment of an organization’s control structure.

d. The board of directors is ultimately responsible for developing an overall control environment for the organization; management only implements the control structure designed by the board of directors.