Control environment is the set of standards, processes and structure that provide the basis of carrying out internal control across the organization.
_The COSO framework covers 3 categ
_We should establish the tone at the top regarding the importance of internal control including expected standards of conduct.
_The COSO framework covers 3 categories of objectives which include the operating, Reporting and compliance Objectives of any entity.
_The control environment comprises the integrity and ethical values of the organization.
