An organization's directors,management, external auditors, and internal auditors all play important roles in creating a proper control environment. Senior management is primarily responsible of

-Designing and operating a control system that provides reasonable assurance that established objective and goals will be achieved.

-Implementing and monitoring controls designed by the board of directors.

-Ensuring that external and internal auditors adequately monitors the control environment.

-Establishing a proper organizational culture and specifying a system of internal control.