Helps Required information Control Environment Principles Read the overview below and complete the activities that follow. The control environment, often referred to as "tone at the top'. sets the tou of an organization by influencing the control awareness of the people within the organization. CONCEPT REVIEW: The control environment can be viewed as the foundation for all the other facets of internal control. Senior management 1. should develop a statement of ethical values. 2. f employees lack they may be ineffective in performing their duties 3. Organizational structure provides a basis for planning directing, and controling_ 4. The audit committee should be composed of directors who are not of the organization 5. To enhance the control environment, management develops job Skills operations auditors aware customers employees visitors