Control environment definition
/What is the Control Environment?
The control environment is the comprehensive set of actions taken by management that set the tone for how employees engage in their day-to-day activities. The control environment is comprised of all policies and procedures, the actions taken by management to deal with issues, and the values they espouse. Taken as a whole, the control environment shows the level of support that management has for the system of internal controls. A strong control environment is needed to reduce the number and severity of control failures within an organization.