Most experts agree that the control environment is the most critical component. It establishes that tone-at-the-top that tends to influence and govern the other four elements. The control environment refers to the corporate culture that management creates in the workplace, and it sets priorities, expectations, and values. To have a sound corporate culture, employees must feel included and safe to express their thoughts and ideas.

In Discussion Forum 4, post your response to the following discussion question.

1. Discuss internal controls that you would recommend management implement to protect their cash, receivables, inventories, and other valuable assets.
2. After watching the video for this discussion forum (linked in the Study Materials), think about the companies that you have worked for in the past. Describe an experience that you have had (either positive or negative) that influenced your perception of an organizations culture.
3. Recommend actions that management can take to build a strong corporate environment where employees feel included, valued, and safe to express their ideas and make ethical decisions.