"The overall attitude, awareness, and actions of management, as reflected in the company's philosophy and operating style, organizational structure, method of assigning authority and responsibility, and personnel policies and practices."
The overall attitude, awareness, and actions of the owners and management of a business, as reflected in philosophy and operating style, organizational structure, methods of assigning authority and responsibility, and personnel policies and practices.
Attitude, awareness, and actions of the board, management, owners, and others about the importance of control. This includes integrity and ethical rules, commitment to competence, board or audit committee participation, organizational structure, assignment of authority and responsibility, and human resource policies and practices.
The attitude and actions of the board and management regarding the significance of control within the organisation. The control environment provides the discipline and structure for the achievement of the primary objectives of the system of internal control. The control environment includes the following elements: Integrity and ethical values Management's philosophy and operating style Organisational structure Assignment of authority and responsibility Human resource policies and practices Competence of personnel
One of five components of internal control according to the COSO Internal Control Framework Senior management have to set the tone at the top, that positively influences the control control consciousness of entity personnel. Discipline and structure are generated by the control environment and is the central building block for the other components of internal control.
The first of five interrelated components of internal control. Sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure.
The foundation for all other components of internal control, providing discipline and structure. Control environment factors include the integrity, ethical values, and competence of the entity's people; management's philosophy and operating style; the way management assigns authority and responsibility and organizes and develops its people; and the attention and direction provided by top management. The environment sets the tone for the organization, influencing the control consciousness of its people. (JFMIP Framework) HUDCAPS Core Financial System Standard Accounting Interface, dated 9/30/97
The actions, policies, and procedures that reflect the overall attitudes of top management, the directors, and the owners about control and its importance to the entity.
Control environment also called "Internal control environment". It is a term of financial audit. It means the overall attitude, awareness and actions of directors and management regarding the internal control system and its importance to the entity.