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Control Environment
Control Environment
The foundation for all other components of internal control, providing discipline and structure. Control environment factors include the integrity, ethical values, and competence of the entity's people; management's philosophy and operating style; the way management assigns authority and responsibility and organizes and develops its people; and the attention and direction provided by top management. The environment sets the tone for the organization, influencing the control consciousness of its people. (JFMIP Framework) HUDCAPS Core Financial System Standard Accounting Interface, dated 9/30/97
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