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Basic to a proper control environment are the quality and integrity of personnel who must perform the prescribed procedures.

Which is not a factor in providing for competent personnel?

A. Segregation of duties.

B. Hiring practices.

C. Training programs.

D. Performance evaluations.

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Question added by Deleted user
Date Posted: 2015/02/25
Imran Ali
by Imran Ali , Senior Manager Internal Audit , Adamjee Insurance Company Limited

A) Its basically the policies and procedure as component in the control environment which affects the hiring of competent person to perform his role and objectives. Segregation of duties does contribute in effectiveness but only this is not sufficient to bring in right and competent person to perform required tasks. 

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