The control environment sets the tone of an organization and influences the control consciousness of its employees. The characteristics of an effective control environment are all of the following EXCEPT:

The purpose of the external quality control review is to determine whether the organization’s internal quality control system is in place and operating effectively to provide reasonable assurance that established policies and procedures and applicable auditing standards are being followed.

General Funds are the chief operating fund for a government is called the general fund, where as Special Revenue Funds are the funds that are used when the revenue sources are earmarked for a specific purpose (special tax or grant requirement);

The risk analysis process involves all of the following given below EXCEPT: 

____________ is an independent, objective assurance and consulting activity designed to add value and improve organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.