US · guidance
CMS Pub. 100-06, ch. 7, § 10.2.3.1
Control Environment
Management and employees should establish and maintain an environment throughout the organization that sets a positive and supportive attitude toward
internal control and conscientious management.
The control environment of an organization sets the tone of an organization, influencing the internal control consciousness of its people. It is the foundation for
all other standards of internal control, providing discipline and structure. Control environment factors include the integrity, ethical values, and competence of
the organization's people; management's philosophy and operating style; and the way management assigns authority and responsibility and organizes and
develops its human resources.
End Section 10.2.3.1 – Control Environment: Back to Table of Contents
History
(Rev. 308, Issued: 10-26-18 Effective: 09- 01- 18, Implementation: 11-27-18)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
e818dcdbf505dc56a53967f8928beebde6b3f533d21bf9fc34cda9ef30b0c480
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