1.05
From Corrective Action Plan AZ
Principle 1: Demonstrate Commitment to Integrity and Ethical Value
Attribute: 1.05: Tone at the top can be either a driver, as shown in the preceding paragraphs, or a barrier to internal control. Without a strong tone at the top to support an internal control system, the entity's risk identification may be incomplete, risk responses may be inappropriate, control activities may not be appropriately designed or implemented, information and communication may falter, and results of monitoring may not be understood or acted upon to remediate deficiencies.
The
