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What is the factors of control environment in internal control

Commitment to ethics and integrity

Board independence and oversight

Organizational structure

Commitment to competence

Accountability

Instructor’s tips:

The control environment includes the processes, structures, and standards that provide the foundation for an entity to establish a system of internal control

Primary inventory cost flow assumptions:

Under U.S.GAAP, the cost flow assumption used by company is not required to have a rational relationship with physical inventory flows; however, the primary objective is the selection of the method that will most clearly reflect periodic income.

Instructor’s tips:

Under IFRS, the accounting method used to account for inventory should be based on the order in which the products are sold relative to when they were put in inventory. Specific identification should be used whenever possible.

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