Assessments of Entity-Level Controls：Management’s Tone at the Top（survey）.pdfVIP

GAIN -The IIAs Premier Benchmarking Program In Connection with The IIA Research Foundation Assessments of Entity-Level Controls: Management’s Tone at the Top The purpose of this survey is to better understand how internal auditors assess an important entity-level control— management’s tone at the top. Management refers to top-level management such as the CEO, CFO, COO, etc. Tone at the top refers to the attitudes and beliefs of management toward corporate governance, ethics, internal controls, and risk management. 1. How often does the internal audit activity formally assess management’s tone at the top in your organization? Never Quarterly Semi-annually Annually Other; please explain: 2. How often does the internal audit activity plan to formally assess management’s tone at the top in the future? Never Quarterly Semi-annually Annually Other; please explain: 3a. Please indicate whether your organization has the following positions and whether when evaluating management’s tone at the top each position is evaluated. My organization The internal audit activity evaluates this position when has this evaluating management tone at the top position Yes Yes No Chief executive officer Chief financial officer Chief operations officer Chief information officer Chief technical officer My organization The internal audit activity evaluates this position when has this evaluating management tone at the top position Yes Yes No Chief marketing off