Answer:
environmental control
Explanation:
Control environment refers to the company's attitude towards internal control. In this case, the company is manipulating its accounts on purpose, meaning that the whole attitude is to not follow internal control procedures. Sometimes companies forge financial records for different reasons and several employees and management collude in order to do it. An example is Enron, where even the auditing firm knew about the irregularities in Enron but decided to help them hide them.
