Tone at the Top
What is Tone at the Top?
The ethical atmosphere that is created in the workplace by the organisation's leadership. The tone set by senior management and the board directly influences the organisation's culture, control environment, and compliance posture.
Terms that appear alongside tone at the top
Each of these is named in at least one of the same controls as tone at the top. The number is how many controls name both.
- compliance 6 shared controls
- audit 6 shared controls
- accountability 6 shared controls
- risk assessment 4 shared controls
- due diligence 4 shared controls
- risk appetite 4 shared controls
- risk appetite statement 4 shared controls
- audit committee 4 shared controls
Frameworks that govern tone at the top
What the standards actually require on tone at the top
Requirements naming tone at the top across 6 standards, quoted from the control text.
Integrity and ethical values are something the organization visibly commits to. There are four points of focus. Tone at the top: through their directives, actions and behaviour, the board and management at every level show that integrity and ethical values mat...
coso-internal-control-integrated-framework-2013::P1 · Principle 1: Demonstrates commitment to integrity and ethical values →The board and senior management govern business continuity by setting the tone at the top across the whole operation including affiliates and third-party providers, evaluating continuity risk, setting short- and long-term continuity objectives, adopting polici...
ffiec-it-examination-handbook::BCM-II.A · II.A Board and Senior Management Responsibilities (Business Continuity Management) →Section 2 establishes management responsibility for the Pharmaceutical Quality System (PQS). Section 2.1 Management Commitment and Leadership: senior management has ultimate responsibility for establishing + maintaining + continual improvement of PQS;
ICH-Q10-Section2-MgmtResponsibility-Leadership-QualityPolicy-Planning-Review · ICH Q10 Section 2 - Management Responsibility + Leadership + Quality Policy + Planning + Resources + Communication + Management Review →The Jamaica Data Protection Act 2020 establishes a comprehensive penalty regime spanning criminal + civil + and administrative penalties. (1) Section 50 Administrative Penalties: (a) imposed by Commissioner; (b) UP TO JMD 10 MILLION per violation;
JM-DPA2020-Penalty-Risk-Sec31-33-50-52-Criminal-Civil-Administrative-Up-to-10M-JMD-Compensation-Imprisonment · Jamaica DPA 2020 Penalty Risk Management + Sections 31-33 + 50 + 52 + Criminal Offences + Civil Compensation + Administrative Penalties + Up to JMD 10 Million + Imprisonment + Director/Officer Liability + Reasonable Care Defence →Articles 31-32 of the Kazakhstan PDPL + Code of Administrative Offences Article 79 + Criminal Code Articles 147-148 establish the comprehensive penalty + enforcement framework.
KZ-PDPL-Training-Awareness-Penalties-Articles31-32-Administrative-Article79-Civil-Compensation-Criminal-CoAP · Kazakhstan PDPL Training + Awareness + Penalties + Articles 31-32 + Code of Administrative Offences (CoAP) Article 79 + Administrative KZT 500K-30M + Civil Compensation + Criminal Code Articles 147-148 + Up to 3 Years Imprisonment + KZT 1.5M Fine →Per PCAOB AS 2201 paragraphs 4, 22-27, 5: entity-level controls + period-end. Requirements include (a) evaluate Entity-Level Controls including control environment + risk assessment + monitoring + information + communication + COSO components + (b) evaluate th...
ASTWO-3 · Entity-Level Controls and Period-End Financial Reporting Process →Questions people ask about tone at the top
What is Tone at the Top?
Why is Tone at the Top important for compliance?
Which compliance frameworks address Tone at the Top?
Where can I learn more about Tone at the Top?
See how Tone at the Top applies across compliance frameworks
Our platform maps 1,016 frameworks with 316K cross-framework control mappings. Explore how this concept is addressed across standards.