Which of the following describes the environment in internal control? a. a company must identify its risks. b. the environment is the "tone at the top" of the business. c. internal auditors monitor company controls to safeguard assets, and external auditors monitor the controls to ensure that the accounting records are accurate. d. the environment is designed to ensure that the business earns profit.

B. The environment is the "tone at the top" of the business.

Explanation:

The "Tone at the top" is a saying that is used to make a reference to the values and ethical beheviour that an organization has, and that are set by the heads of the organization, that´s why environment is set by the leaders of the business.

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