Aset of characteristics that to define a seriousness about employees' attitudes about the control activities in a company is referred to as
a. management assertions.
b. the control environment.
c. control risk assessment.
d. functional responsibilities.

(B) Control environment

Explanation:

 The control environment is one of the type of set of process and standard that basically provide the access to control the internal environment of an organization.

The internal control environment is one of the most important factor for controlling the activities and helps in defining the seriousness about the attitude of employee in an organization. It basically control and handle the enterprise risk management in an organization.

Therefore, Option (B) is correct.  

answer; francis cecil sumner;