Which element of internal accounting controls is concerned with the overall culture of a business?
The element of internal accounting controls known as includes the culture within a
business organization.

The element of internal accounting controls known as control environment includes the culture within a  business organization.

The control environment fixes the base and culture of a company. The control environment is the collection of criteria, rules, and formations that present the foundation for leading out internal control over the company. The committee of executives and superior management practice the tone at the top concerning the value of internal control including familiar standards of control.

Management strengthens expectations at the different levels of the organization.  The resulting control environment has a pervasive influence on the entire system of internal control.

The answer is the control environment.

Control environment is the set of Norms, rules and procedures within the organization. This is like the foundation of the organization and it's functions. And the sustainable and constructive nature of the Organizational culture depends on the quality and the integrity of the control environment.

Explanation:

answer; (inseparability);