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Control Environment
Control environment is the foundation of an effective internal control system and begins with the “tone at the top” - the words and actions of the agency’s leadership. Under an effective control environment, employees view internal control as essential and integral to doing their day-to-day job duties.   The control environment tool (attached below) can be useful in prompting discussion among agency senior management and help determine what, where, and how improvements can be implemented in the agency’s current control environment. For more information on the control environment and how it relates to the COSO internal control framework, see here.
  Link   April 4, 2012- Control Environment Certificaton Letter from Commissioner Schowalterpdf format
  Link   October 14, 2011- MMB Commissioner Schowalter's Letter Concerning the Control Environment Toolpdf format | word versionword format
  Link   FY2012 Agency Head Control Environment Certification Formpdf format | word versionword format
  Link   Control Environment Instructionspdf format | word versionword format
  Link   Control Environment Toolexcel format
  Link   Control Environment Reference Websites


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