5 Questions to Foster Tone at the Top

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An important component of a strong internal control environment is the idea of “Tone at the Top”. This idea refers to the ethical behavior and example of integrity that management and key employees set for the rest of the organization to follow. When tone at the top is lacking, the likely-hood of fraud occurring is increased. It increases because these individuals have a strong influence over internal controls and the internal control environment. When assessing the example that management and key employees set, here are 5 questions to keep in mind:

  • Do one or two key employees appear to …read more

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