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| Home > Consulting Services > Integrated governance > ELA > Control Environment |
| Control Environment |
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The control environment provides an atmosphere in which people conduct their activities and carry out their control responsibilities. The control environment sets the tone of an organization by influencing the control consciousness of its people. |
It is 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; the way management organizes and develops its people; and the attention and direction provided by the audit committee and board of directors.
Organizations are struggling with promoting the right environment to yield the right results. |
How can Haselfrė help?
Our team of experts help large public and private organizations identify their core values, if needed redefine them; we work with top management to ensure that there is a synergy between long term vision and the ethical values communicated. We help management create effective governance systems that help identify the right environments and set the right controls. |
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