Which of the following is the foundation for the components of internal control, providing discipline and structure? a. Whistle-blowing system b. Open door policy c. Surveillance d. Control environment

d. Control environment

Explanation:

According to the COSO framework, Control Environment refers to a set of standards, processes, and structures that provide the basis for carrying out internal control across the organization.

It is the responsibility of an entity's board of directors and senior management to establish the tone at the top regarding the importance of internal control including expected standards of conduct.

As such, the foundation for the components of internal control, providing discipline and structure is the control environment. Others options given are policies that may be adopted as checks in the implementation of an effective controls environment.

answerattainable;

answerreactive approach;