Phorensically Speaking

In this episode, Jonathan Marks considers both tone and conduct from the top of an organization. The nature of a corporate culture can be the difference between a thriving and a beleaguered organization, and it all starts at the top! The control environment – that is, the overall attitude, awareness, and actions of directors and management regarding the internal control system and its importance to the organization – is the key to setting the tone of the organization because it influences the “control consciousness of its people.” Factors that contribute to the control environment include, but are not limited to – ·      Integrity and ethical values communicated by executive management in speaking and writing and demonstrated by action;·      Responses to incentives and temptations – clear policies and actions that prohibit the acceptance of inappropriate gifts, for example;·      Moral guidance, as communicated through a code of business conduct and ethics;·      A commitment to competence, as demonstrated b