We have all heard the saying "The buck stops here". The Treadway report indirectly states that the "buck" stops with the Board of Directors and Senior Management. In addition, the Sarbanes-Oxley act provides both specific requirements and severe punishments for non-compliance.

For your initial post discuss why the "Tone at the top" of an organization is essential to a successful Enterprise Risk Management program. Please be specific in your post and use detailed examples of the benefits of a strong and focused tone at the top versus a weak tone at the top.

In your subsequent post(s) discuss how risk management can be integrated into a company's culture. Give specific examples. What are some of the barriers?