COSO Internal Control - Integrated Framework (2013) CE-1: Demonstrates Commitment to Integrity and Ethical Values

What else in your programme already covers this

This control maps to 8 controls across 5 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in Control Environment

• CE-2 Exercises Oversight Responsibility
• CE-3 Establishes Structure, Authority, and Responsibility
• CE-4 Demonstrates Commitment to Competence
• CE-5 Enforces Accountability
• COSO-IC-CE-01 The organization demonstrates commitment to integrity and ethical values
• COSO-IC-CE-02 The board demonstrates independence from management and exercises oversight of internal control
• COSO-IC-CE-03 Management establishes structures, reporting lines, authorities, and responsibilities
• COSO-IC-CE-04 The organization demonstrates commitment to attract, develop, and retain competent individuals