Control Activities vs Control Environment

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Dear all, i was assigned to conduct control self assessment in the subsidiaries. but then i realized i could not easily differ the Control activities and control environment. it was easy to make list of control activities that they have already and or that they want to improve. but then i came up with question what kind of things that we should consider to be te control environment in one business process. does any of you have source of the generic control activities list and control environment in business process of holding company and or manufacturing unit? please advise