Who has the primary responsibility for establishing and maintaining good internal controls?

Primary responsibility lies with employees. They are the ones most likely to witness violations and are responsible to watch for those violations.

Primary responsibility rests with management. Management conveys acceptable culture.

Primary responsibility is not attributable to one person or group of$,$ people within an organization. Each member of an organization must consider himself or herself personany responsible for the organization's control environment.

Primary responsibility for controls belongs to internal auditors. They are the ones who have the knowledge to create the controls and investigate potential violations of the controls.