1.09: Difference between revisions
Created page with "'''Control Environment''' '''Principle 1: Demonstrate Commitment to Integrity and Ethical Values''' '''Adherence to Standards of Conduct''' '''Attribute 1.09:''' Management uses established standards of conduct as the basis for evaluating adherence to integrity and ethical values across the organization. Management evaluates the adherence to standards of conduct across all levels of the entity. To gain assurance that the entity's standards of conduct are implemented e..." |
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'''Principle 1: Demonstrate Commitment to Integrity and Ethical Values''' | '''Principle 1: Demonstrate Commitment to Integrity and Ethical Values''' | ||
''' | '''Attribute 1.09:''' Management uses established standards of conduct as the basis for evaluating adherence to integrity and ethical values across the organization. Management evaluates the adherence to standards of conduct across all levels of the entity. To gain assurance that the entity's standards of conduct are implemented effectively, management evaluates the directives, attitudes, and behaviors of individuals and teams. Evaluations may consist of ongoing monitoring or separate evaluations. Individual personnel can also report issues through reporting lines, such as regular staff meetings, upward feedback processes, a whistleblowing program, or an ethics hotline. The oversight body evaluates management's adherence to the standards of conduct as well as the overall adherence by the entity. | ||
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Revision as of 16:17, 15 August 2026
Control Environment
Principle 1: Demonstrate Commitment to Integrity and Ethical Values
Attribute 1.09: Management uses established standards of conduct as the basis for evaluating adherence to integrity and ethical values across the organization. Management evaluates the adherence to standards of conduct across all levels of the entity. To gain assurance that the entity's standards of conduct are implemented effectively, management evaluates the directives, attitudes, and behaviors of individuals and teams. Evaluations may consist of ongoing monitoring or separate evaluations. Individual personnel can also report issues through reporting lines, such as regular staff meetings, upward feedback processes, a whistleblowing program, or an ethics hotline. The oversight body evaluates management's adherence to the standards of conduct as well as the overall adherence by the entity.
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Navigational Buttons:
- Index of Attributes
- Previous Attribute - 1.08
- Next Attribute - 1.10
