COSO Internal Control - Integrated Framework (2013) COSO-IC-CE-04: The organization demonstrates commitment to attract, develop, and retain competent individuals

The organization demonstrates commitment to attract, develop, and retain competent individuals. Control from COSO Internal Control - Integrated Framework (2013) framework, domain: Control Environment.

Other controls in Control Environment

CE-1 Demonstrates Commitment to Integrity and Ethical Values
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

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MCP endpoint All COSO Internal Control - Integrated Framework (2013) controls