CONTROL+ENVIRONMENT

**How does the control environment set the tone for other controls?**
It provides the discipline and structure for the achievements of the primary objectives of the system of internal controls and is the main platform upon which the rest of the control framework is built i.e Internal Controls

**Elements of the control environment**

 * Integrity & Ethical values
 * Management philosophy & Operating style
 * Organisational Structure
 * Assignment of authority & responsibility
 * Human Resource policies & practices
 * Compitence of personell

Conclusion of control environment
The success of an Internal Control begins with the compitence of the people in charge of it.Management's operating style will have a determinable impact on the effectiveness of various policies within the organization i.e An autocratic style in which a few key offices tightly control operations will result in an environment different from that of a decentralized organization in which departments have no more freedom to make desicions.

 Reff. __Financial accounting-The importance of decision making__ by Portec | Norton __The Internal Auditing book__ by K.H Spencer Picket,Jennifer M (Con) Picket