Which of the following statements regarding "Tone at the Top is FALSE It is included in the COSO Integrated Framework of "Control Environment It includes swift and fair investigations and responses to compliance violations It includes recognition that much what happens in a company is a result of its corporate culture which is, in turn, set by its leaders O It represents senior management's attitude of receptivity and support for compliance values It recognizes the belief that employees will take not compliance more seriously even when their leaders communicate a genuine commitment to compliance Which of the following statements about compliance programs FALSE A critical element of all compliance programs is the education and training of the program O An effective compliance program includes the continual monitoring, auditing and ongoing on the program O A company's failure to adopt a compliance program is an independent basis for legal liability O Compliance programs should be supported by an anonymous and confidential complaint system or process Compliance programs are a recognized and effective risk mitigation technique