What is tone at the top? - Universal CPA Review
By A Mystery Man Writer
Tone at the top is another phrase for the control environment, which is one of the key components of the COSO internal control framework. The phrase “tone at the top” basically helps define or assess management’s leadership and commitment to creating a culture in the organization that is focused on honesty, integrity, and ethical behavior.
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Tone at the Top - Definition, How To Improve, Example
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