Control Environment

10.2.3.1 - Control Environment (Rev. 308, Issued: 10-26-18 Effective: 09- 01- 18, Implementation: 11-27-18) Management and employees should establish and maintain an environment throughout the organization that sets a positive and supportive attitude toward internal control and conscientious management. The control environment of an organization sets the tone of an organization, influencing the internal control consciousness of its people. It is the foundation for all other standards of internal control, providing discipline and structure. Control environment factors include the integrity, ethical values, and competence of the organization's people; management's philosophy and operating style; and the way management assigns authority and responsibility and organizes and develops its human resources. End Section 10.2.3.1 – Control Environment: Back to Table of Contents