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2. Actualmente, la mayora de los pases europeos utilizan las Normas Internacionales de Informacin Financiera. 3. Los empleados de una organizacin son responsables del diseo

2. Actualmente, la mayora de los pases europeos utilizan las Normas Internacionales de Informacin Financiera.

3. Los empleados de una organizacin son responsables del diseo e implementacin del sistema de control interno.

4. Las actitudes de la gerencia y el personal hacia el control interno son una parte importante del ambiente de control.

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