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Which of the following describes the environment in internal​ control? A. A company must identify its risks. B. The environment is the​ "tone at the​ top" of the business. C. Internal auditors monitor company controls to safeguard​ assets, and external auditors monitor the controls to ensure that the accounting records are accurate. D. The environment is designed to ensure that the business earns profit.

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Answer:

B. The environment is the​ "tone at the​ top" of the business.

Explanation:

The "Tone at the top" is a saying that is used to make a reference to the values and ethical beheviour that an organization has, and that are set by the heads of the organization, that´s why environment is set by the leaders of the business.