The importance of Control Environment, or “Tone at the Top,” on an organization’s risk management and control processes cannot be overstated. What elements contribute to an effective Control Environment?

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The Committee of Sponsoring Organizations (COSO) of the Treadway Commission, a joint initiative of five professional finance, accounting and auditing organizations, identifies the following elements that influence the control consciousness of its people:

• Organizational structure
• Competence of personnel
• Integrity and ethical values
• Management’s operating style
• Assignment of authority and responsibility
• Processes for managing and developing its people

The importance of Control Environment is underscored by the Higher Learning Commission's placement of Integrity: Ethical and Responsible Conduct as Criterion Two.

When the Higher Learning Commission completed its most recent evaluation of WSU in 2016, it used five criteria for accreditation:

1. Mission
2. Integrity: Ethical and Responsible Conduct
3. Teaching and Learning: Quality, Resources and Support
4. Teaching and Learning: Evaluation and Improvement
5. Resources, Planning and Institutional Effectiveness

The importance of Control Environment is underscored by the Higher Learning Commission’s placement of Integrity: Ethical and Responsible Conduct as Criterion Two, second only to the mission of the university.