1. Control Environment (Business Layer)

1. Control Environment (Business Layer) ()

The organization establishes and communicates a Fraud Risk Management Program that demonstrates the expectations of the board of directors and senior management and their commitment to high integrity and ethical values regarding managing fraud risk.



Layered View



		1. Control Environment (Business Layer)	1. Commitment to Integrity and Ethical Values
		1. Control Environment (Business Layer)	2. Board Independence and Oversight
		1. Control Environment (Business Layer)	3. Organizational Structure
		1. Control Environment (Business Layer)	4. Commitment to Competence
		1. Control Environment (Business Layer)	5. Accountability
		1. Control Environment (Business Layer)	Compliance with Laws and Regulations
		1. Control Environment (Business Layer)	Operational Efficiency
		1. Control Environment (Business Layer)	Reliability of Financial Reporting
		1. Control Environment (Business Layer)	Control Environment