h��Xmo�6�+��`H$�K@�I��@�q�t3�A��D�m��-�~w'��l��l�`\(�wLJ�㣋��,e\ 4 0 obj That is pretty obvious. endobj Tone at the Top Page 2 the top plays a crucial and influential role in creating an environment in which fraudulent financial reporting is ripe to take place. 3 Tone at the top Without question, reputation risks today are at least as great as strategic, operating and financial risks. To boil it down, tone at the top requires leadership. It can be difficult to define. 103 0 obj <>/Filter/FlateDecode/ID[]/Index[86 24]/Info 85 0 R/Length 84/Prev 1594963/Root 87 0 R/Size 110/Type/XRef/W[1 2 1]>>stream 0000093828 00000 n ;��D�B Ռ�/k���R�9�Pga�{�I����+0��� �[�F�Wd�ߠ���ήF�ƭz��2'A�\3�f�! 0000012067 00000 n )��=������|d)�n���d�d���b�*\��/��Z!�n_��F#�,{uU�ͪ�7X�uZ��Ѿ,�kթ:W�=�.) /BM /Normal %%EOF 0000000808 00000 n H���L&F�@#Չ��M� @KE 111 0 obj <> endobj |%�5gΨZ��۹!҉ʀO,��JY�#���G��gwn��ױ�޾{���T��ނ���\8%��|�_m‹[ҩλm�W��|��T=,����7��LW']v����t�b�������sX��}沓���$K�. /Interpolate false xref /CA 1 endobj H‰\ÔÍn›@à=O1ËdñwçŞ !K�İH^ôGuû Æ.R�Æ¿}çp¬Dª%‡C`®?Á¤›İv7ô³KL—vfwì‡n ;���S�-טCƿX�./��h��(=�y<1�����9��&7�r���kVp�E�G&�n� _�(验����uP1�Jl���-�$W]������&L�u���ޠ�Kd��v���� ���f�� -Gy/��2 �������H2h6��>����t�5�� ?oHH/x6*#�5CR�����X�8Wޥ �S=���\� ���ב�M�I$�E½�$:-R�H�֌�٘/��B�����e��̑4w'I���>/Size 524/Type/XRef>>stream /ColorSpace /DeviceRGB In short: show what you stand for and walk the talk. “As an ethics officer, I was often Lack of Integrity and Ethical Values . ����;q3:�n��*5�F1v���T0# p��>�� T��${��.�;�W94ar��x �����%Z�]�C{�Q��R|�j�*6bP�o�>^-���B!��D?�>�U��k�p� sª‚\€Kr ^‘±fµ!o";Îw˜ï„,`%+˜Y‡¬cÖ¥,}|½ãÃ45}jøÔ\¿Æú5}jøÔ¹;²×ä:²0+È �.�ݦ����G��-����\? 0000003266 00000 n 0000001777 00000 n Everyone likes to give advice on the importance of tone at the top. Such assessments can be used as part of an evaluation of controls for SOX reporting or for assessing consistency with the compliance and ethics recommendations of the U.S. Federal Sentencing Guidelines. endobj 0000005402 00000 n endstream endobj startxref Once breached, employee trust can be difficult to re-establish. 3 0 obj 524 0 obj <> endobj /BitsPerComponent 8 ³‚¬0+È 0000004062 00000 n In this case, the fraud was perpetrated by intentional override by senior management of what might otherwise appear to be effective internal controls. With a good tone at the top, companies will disclose all news, both good and bad, that’s likely to influence share - holder actions and behavior. h�bbd``b`.�@�i �����\@�-H�t��� �.�R�� $�_�# ��H8�3012���N�g�� � �� �:���\�y�)IM���74Y�r�Q9u֙���.I�"v%�0�gSA��̗�-���֚�Q��0V����4���8�uI��۟��zF{i����ޫ�5g��|�s��ʌE�:�k�֌*| �(�����E�� �(�Zv�'Try�^04n���w�g��{��W�i�נ�}^�,��n���z�CM�m���r�+��Bɺ9��$�l��:������t�Bݥ���̾?�&>�S��U�e����9y�_)���_��R���8��6zfA�~���bFC���������X��h��x�`^퀢定��uy��\m����S�Yh��D ��w��:^��J[�7�'�И�����0��z�Tf��? Tone at the Top: An Ethics Code for Directors? �d��a���*���zX����%�i����2�n�2�fyjn��!e��ν���PxFM�C]���6��+ ��Q7-�ů`v��ҭ�0t�y��o�,�Ń�k~�����SJGݣg �� �ۍ}��{��. /Height 55 Boards of directors play a leading role in corporate governance and any significant reforms must encompass their role. /Length 8680 It is a topic to which several parties (should) pay atten- tion, such as accountants, non-executive directors, shareholders and … 0000004938 00000 n %%EOF The role of internal audit — the third line of Disclosures provide important insights, … endstream endobj startxref << 0 e,�B{��B{y��#�:+����Q�h4��g�z��DB�")���9������:c�峬�p%(�9���ؗH�Lo��;? ³‚¬0+)+�}³A-òJ~³®´ÏòF~³.A]²#ïÀÜsÁ�ËãB½Êzõ*=�JO…§ÒSá©ôTx*=�JO…§ÒSá©ôTx*÷_±ÿ+|«Ì‹Uj¬G¡ÅâI°ŸıÛİBˆ­›�KêYtë0úÏ5O³�)Üæ¯ ­WÜK endstream endobj 114 0 obj <> endobj 115 0 obj <>stream >> endstream úö)èSا O¡Y`öìÓ£OO³‡ÙÓìaö4{˜=ÍfO³‡ÙÓìaötz8•�(:QÎWÌWÎWÌWÎWÌWÎWÌW}. _'��r��t�LwJ���ֵn5�. 0000002005 00000 n {��g���XU�f����Hv΃&M���۲�����y3�R5w���wNǟ�t�taYd��86y{�L[�U�"��T*ۅ'�si�:��`�E��5ȈX����J�,�&ꃈ4CٷI"��z G0��f��mS��-�D��^*Έt��*�=�+��A��L�y9����aBp�{�l��mT�����JUw�[&P z�5~3� �1�-� �B�~��݇��dO����mGp�#vrD��T`J��& ��2��������7�x�&�t?,���`��@*��9����ώ����F��-w�!4�y�qX-A�r�!���������1��Τ�z\(�O�@OZ\y�� NN�#'��T�Ex��_ mhˮzr��H/?�j���\@>wc��H��!=p%�f=�V�p�|�Ƿ,�ݑg��Q��-^�㶤e���� There are lots of ways to describe or analyze the same issue. h�dSaO�0�+�4��ı�H�R �!�sUkJ���V��y�*d�)}b��oe��J��Rk=�u����(�m�j��+�����=�~i��N)��]g=+��� ]ԥ�ީ^�M ��b�\� )dC"Ao��'��R�ȆJH��R>�����Xy��u�B 2%��?�� +$��%Z�o��GI'$��ۧ��➈2��EE�!Y�������CB�z)C�¥��KH��L|Q��R�7��&��S�g��{��� To set the right tone, those in top positions of management have to follow four endstream endobj 525 0 obj<. x�bb v``f`�s|d���b`�� eS��Z���� �� ���30�wiA ��2�3�H,���{ i�c�?��+�x00۵2]�ɴ��b;�g�fd``�ӌ ���Y!Œ� ?�� Tone at the Top concerns the consistency between the (role model) behaviour of top management and the vision, strategy and values of the organisation established by the same top management. Management communications, exit interviews, social media, … 0000004536 00000 n Mark S. Schwartz Thomas W. Dunfee Michael J. Kline ABSTRACT. TONE AT THE TOP | June 2014 treatment can undermine employee morale and serve as justification for other exceptions. ä-ø�ü¹âœ 0000001971 00000 n The IIA serves as the internal audit profes-sion’s chief advocate, international standard-setter, and principal researcher and educator. x��]�׵�_��l��+��Ǝ����sMb;���&�$� �^L3U�#�{/HB�jH�{�;��ݹ�����`���w ��63�;�|�i|�HD"��D$"�HD"��D$"B\oI�$���4Se����hY����.s�����qD5�1�\�H������w �]�劣ڼ��G��kv�h�����e���)�w�=�����G\A:y��7|%�黫5�_O���hLƌ��3J������ ט���#�wXB�9V0ɰA��Pa� Z�F�;���Qv��T��΂0Ĥ���X�IS��y�?��������M䶬�'��Ӯ��t�b�$����q#� Tone at the Top has been defined in neutral terms, but can be given a negative or positive connotation. 2 0 obj 0000001641 00000 n Various risk control and compliance functions that monitor risks are the second line. ct~�t��ZV��x����� 0000080813 00000 n In its 2000 report, the Panel on Audit Effectiveness 3 (the “Panel”) recommended that audit firms Tone at the top describes an organization’s general ethical climate as established by its senior management and board of directors.1 In a 2007 report, the International Federation of Accountants defines tone at the top as: the standard set by the organization’s leadership �����9ے��V�6M@�LM��"-ڑ���D����U��ͥ*]2��;�fT|Yl��h{�/:"�i� �������6%�nO ��:Z`q�iY4�nKd~h{*�f�}�@gur@cn��aڑ�Sj�744 SETTING THE TONE FROM THE TOP Part 2 Setting the tone through conversation 59 2.1 How directors harness the collective intelligence of the board 59 The ‘use of knowledge’ as opposed to the ‘presence of knowledge’ 59 h�b```� commensurate with a good tone at the top. 1.5 Concluding comments on how directors set the tone at the top 56. 0000019902 00000 n Sometimes, all it takes is a rumor or hint of impropriety or malfeasance, or a social media post “gone viral,” to << 0000010421 00000 n trailer << startxref _|{�����H@�)$G˻�FT�R��0�…�x�`^�9?sÐ2�q���~6hr���� �Ϋ �$8I�V�� Kv��+�/�-�s# ����alF�I���P��Q�56Ͳh�w��:�P�R�#�'��T����h|p�8�X���J�)�M��}��9x��|P��u�U�[v;�Eb]�m����QakJמ�F�c�G3r��y\����Fm�\3�

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