A company that routinely performs background checks on its employees to ensure that there is no criminal history is applying the ideas from which principle of effective internal control over financial reporting?

A company that routinely performs background checks on its employees to ensure that there is no criminal history is applying the ideas from which principle of effective internal control over financial reporting?



a. Financial reporting competencies.

b. Human resources.

c. Integrity and ethical values.

d. Management's philosophy and operating style.



Answer: B


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