好色先生

The importance of Control Environment, or 鈥淭one at the Top,鈥� on an organization鈥檚 risk management and control processes cannot be overstated. What elements contribute to an effective Control Environment?

The (COSO) of the Treadway Commission, a joint initiative of five professional finance, accounting and auditing organizations, identifies the following elements that influence the control consciousness of its people:

• Organizational structure
• Competence of personnel
• Integrity and ethical values
• Management鈥檚 operating style
• Assignment of authority and responsibility
• Processes for managing and developing its people

The importance of Control Environment is underscored by the Higher Learning Commission's placement of Integrity: Ethical and Responsible Conduct as Criterion Two.

Criteria for Accreditation

When the Higher Learning Commission completed its most recent evaluation of 好色先生 in 2016, it used five criteria for accreditation:

1. Mission
2. Integrity: Ethical and Responsible Conduct
3. Teaching and Learning: Quality, Resources and Support
4. Teaching and Learning: Evaluation and Improvement
5. Resources, Planning and Institutional Effectiveness

The importance of Control Environment is underscored by the Higher Learning Commission鈥檚 placement of Integrity: Ethical and Responsible Conduct as Criterion Two, second only to the mission of the university.