15. Which of the following is incorrect regarding control environment component of internal control?

a.The foundation for the other components of internal control to function as control environment provides discipline and structure.

b.To understand the control environment, the auditor considers programs and controls addressing fraud risk implemented by management and those charged with governance.

c.The evaluation of the design of the control environment includes considering the seven elements of control environment.

d.The absence of programs and controls addressing fraud risk of control environment may not represent a material weakness.