Which factor is NOT typically considered when implementing internal controls?

When implementing internal controls, the primary focus is on factors that directly affect the effectiveness and efficiency of those controls. While employee satisfaction can influence workplace morale and productivity, it is not directly tied to the establishment or effectiveness of internal controls in an organization.

On the other hand, organizational culture plays a significant role because it influences how employees perceive and adhere to controls. A strong culture of compliance encourages adherence to procedures and policies, ensuring the controls are followed. Technological capabilities are vital as they determine the tools and systems that can be used to implement and monitor controls effectively. Similarly, management commitment to controls is crucial because leadership sets the tone for compliance levels and resource allocation when it comes to implementing these controls. A strong commitment from management can foster a culture that values internal controls.

Thus, while employee satisfaction is important in the broader context of human resources and workplace dynamics, it is not typically a direct consideration in the design and implementation of internal controls.