Answer:
b) People who operate and function within the control system.
Explanation:
Internal controls are the process and mechanisms that an organization puts in place to ensure the integrity of its accounting and financial information. Internal control helps a business achieve operational efficiency and effectiveness. It ensures that a company financial reporting complies with the relevant laws, policies, and regulations.
The people working in internal control determines whether the mechanisms will succeed or fail. Â Employees assigned in internal control must be of high integrity and be able to discharge their duties without fear or favor. Â Internal control protects company resources from theft, wastage, or misuse. For internal control to achieve its purpose, the Individuals in that department must not comprise in any situation.
