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The Tone at the Top

Ten ways to measure effectiveness


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Download icon: The tone at the top: Ten ways to measure effectivenes  Screen-friendly report: The tone at the top: Ten ways to measure effectiveness The tone at the top: Ten ways to measure effectiveness

For entities around the globe, management’s tone at the top is an essential element of effective internal control and corporate governance. It is also a foundation for developing a culture that supports employee and investor confidence. An assessment of the tone at the top can be used as part of an entity’s evaluation of controls for Sarbanes-Oxley reporting or for assessment of consistency with the compliance and ethics recommendations of the U.S. Federal Sentencing Guidelines.

While research and the evolution of practices suggest that evaluating the tone at the top is well established in certain entities, there are still many entities that do not do it.  The evaluation methods used may be able to be improved in many cases as well.

The attached report describes ten ways that directors, compliance and risk management executives can assist an entity’s top management in measuring the tone at the top and taking actions to enhance effectiveness.

Download the PDF above to learn more. Two versions are provided to accommodate your viewing preferences: a standard version for printing and a screen version for reading on your computer or mobile device.

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