control
ELC-CE — Control Environment — tone at the top, integrity and ethical values, code of conduct, board/audit committee oversight, organizational structure, assignment of authority and responsibility, commitment to competence, HR policies.
Control Environment — tone at the top, integrity and ethical values, code of conduct, board/audit committee oversight, organizational structure, assignment of authority and responsibility, commitment to competence, HR policies.
Record JSON · Open in map · Data retrieval guide
Catalog revision: f368a6cce277037e4b1e1ff46004e3acd295f96c9ac63a411a0e45775a7f468e. A connection does not establish full coverage.
Attributes
- framework
- sox
- type
- preventive
- category
- administrative
Details
- control_id
- ELC-CE
- framework
- sox
- group
- Entity-Level Controls (COSO-aligned)
- domains
- Awareness & Training
- Financial Reporting Controls (SOX)
- Governance, Policy & Oversight
- Human Resources / Personnel Security
- risk_count
- 5
- control_type
- preventive
- control_category
- administrative
- automation
- manual
- key_control
- True
- requirement_status
- Not provided
- requirement_frequency
- Not provided
- source_url
- Not provided
- source_pages
- Not provided
Source
No record-specific source URL is provided.
Connections
- UC-GOV-04 — Set tone at the top: integrity, ethics, and risk-aware culture maps_to ELC-CE — Control Environment — tone at the top, integrity and ethical values, code of conduct, board/audit committee oversight, organizational structure, assignment of authority and responsibility, commitment to competence, HR policies.
- framework
- sox
- control_id
- ELC-CE
- coverage
- partial
- delta
- also spans board oversight, organizational structure, competence, and HR policy elements
- relationship
- intersects_with
- source_version
- SOX §302/§404 (2002), PCAOB AS 2201
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- ELC-CE — Control Environment — tone at the top, integrity and ethical values, code of conduct, board/audit committee oversight, organizational structure, assignment of authority and responsibility, commitment to competence, HR policies. belongs_to SOX / PCAOB (ICFR)