s and senior management establish the tone at the topРregarding the importance of internal control including expected standards ofРconduct. Management reinforces expectations at the various levels of theРorganization. The control prises the integrity and ethicalРvalues of anization; the parameters enabling the board of directors toРcarry out its governance oversight responsibilities; anizational struc-Рture and assignment of authority and responsibility; the process for attracting,Рdeveloping, and petent individuals; and the rigor aroundРperformance measures, incentives, and rewards to drive accountability forРperformance. The resulting control environment has a pervasive impact onРthe overall system of internal control.Р控制环境是一套标准、流程和结构,能够为内部控制的实施提供基础。Р董事会和高级管理层为内部控制的重要性(包括期待的行为准则)提Р第 10 页
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