1.04

Control Environment

Principle 1: Demonstrate Commitment to Integrity and Ethical Values

Tone at the Top

Attribute 1.04: The oversight body's and management's directives, attitudes, and behaviors reflect the integrity and ethical values expected throughout the entity. The oversight body and management reinforce the commitment to doing what is right, not just maintaining a minimum level of performance necessary to comply with applicable laws and regulations, so that these priorities are understood by all stakeholders, such as regulators, service organizations, employees, and the public.

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