问题：According to ISA 315 Identifying and assessing the risks of material misstatement through understanding the entity and its environment which of the following does the control environment encompass:
 
　　A. Information system.
 
　　B. Management's philosophy and operating style.
 
　　C. Segregation of duties.
 
　　D. Commitment to competence.
 
　　答案：The correct answers are: Commitment to competence; Management's philosophy and operating style.
 
　　解析：These are encompassed by the control environment.
 
　　The information system is part of internal control but not part of the control environment. Segregation of duties is a control activity.

 
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