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.
The IRM Risk Architecture + Strategy + Protocols (RASP) framework defines the governance + structural + behavioural enabling elements of effective enterprise risk management.
IRM-Architecture-Strategy-Protocols-Appetite-Culture-Board-Audit-Committee-CRO-Three-Lines · IRM RASP - Risk Architecture + Strategy + Protocols + Risk Appetite Statement + Risk Culture + Board + Audit Committee + Chief Risk Officer + Three Lines of Defence + Tone at the Top →Governance culture - tone at the top promoting integrity, accountability, and trust. Control from ISO 37000:2021 framework, domain: Organizational Culture and Capability.
ISO37000-CC-01 · Cl. 5.2 Governance culture - Tone at the top promoting integrity, accountability, and transparency →The organization demonstrates a commitment to integrity and ethical values, set by tone at the top and reinforced through standards of conduct.
P1 · Demonstrates Commitment to Integrity and Ethical Values →Institution fosters a security-aware culture through tone at the top, training, and accountability mechanisms.
IS-II.B.1 · Information Security Culture →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 →A comprehensive ITAR Internal Compliance Program (ICP) is essential for effective ITAR management and is heavily considered in DDTC enforcement decisions.
ITAR-CompliancProgram-ICP-EmpoweredOfficial-Recordkeeping-5Years-Training-IT-Cloud-SupplyChain-Coord-EAR-OFAC-Wassenaar · ITAR Compliance Program + Internal Compliance Program (ICP) + Empowered Official + 5-Year Recordkeeping + Training + IT/Cloud (GovCloud + Azure Gov + GCC High) + Supply Chain + Coord EAR + OFAC + Wassenaar + MTCR →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?
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See how Tone at the Top applies across compliance frameworks
Our platform maps 686 frameworks with 311K cross-framework control mappings. Explore how this concept is addressed across standards.