試験IIA-CIA-Part1-JPN トピック2 問題48 スレッド

A primary responsibility of senior management with respect to ethical violations is to promote an ethical culture in the organization. Senior management's role includes setting the tone at the top, demonstrating ethical behavior, and ensuring that ethical standards are communicated and enforced throughout the organization.References: IIA guidance and corporate governance frameworks which emphasize the role of senior management in fostering and maintaining an ethical organizational climate.