Control Intelligence

Control Environment & Tone at the Top

Board oversight, code of conduct, ethics, and organizational values.

Sub-Process Score
85/ 100
Strong
12/12 responses received
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Control Objectives (1)

ELC-CE-01
COSO P1COSO P2ICFR.ELC.CE.01IIA IV.8.1
A code of conduct is communicated and acknowledged annually by all employees.
Risk: Weak ethical tone enables fraud and misconduct.
Assessment Questions (3)
  • 01Code of conduct is published and annually reacknowledged.Document
  • 02Completion rate of acknowledgments is tracked.
  • 03Violations are tracked and dispositioned by the Audit Committee.