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.

Control environment

Explanation:

Control environment is the set of actions management takes to show employees how to function on a daily basis. It compriese of the procedures and policies management uses to convey their values and how they expect issues to be treated.

A good control environment provides the framework for a robust internal control system, and encourages discipline needed for effective implementation of policies and procedures.