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Include acting with integrity in the strategic plan.


CONTROL ID
12870
CONTROL TYPE
Establish/Maintain Documentation
CLASSIFICATION
Preventive

SUPPORTING AND SUPPORTED CONTROLS



This Control directly supports the implied Control(s):
  • Establish, implement, and maintain a strategic plan., CC ID: 12784

There are no implementation support Controls.


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH



  • Define the elements of a control environment for IT, aligned with the enterprise's management philosophy and operating style. These elements should include expectations/requirements regarding delivery of value from IT investments, appetite for risk, integrity, ethical values, staff competence, accou… (PO6.1 IT Policy and Control Environment, CobiT, Version 4.1)
  • Develop strategic and tactical plans to achieve the objectives, while addressing uncertainty and acting with integrity, consistent with decision-making criteria. (OCEG GRC Capability Model, v 3.0, A5 Design, OCEG GRC Capability Model, v 3.0)
  • At all times, the governing body should act collectively, performing many interrelated activities in order to exercise its authority and fulfil its accountability. Members of the governing body should act with probity and in the best interests of the organization while applying the principles in thi… (§ 4.3.1 ¶ 3, ISO 37000:2021, Governance of organizations — Guidance, First Edition)
  • Integrity principle. To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. (0.300.040.01, AICPA Code of Professional Conduct, August 31, 2016)
  • In discharging their professional responsibilities, members may encounter conflicting pressures from each of those groups. In resolving those conflicts, members should act with integrity, guided by the precept that when members fulfill their responsibility to the public, clients' and employers' inte… (0.300.030.03, AICPA Code of Professional Conduct, August 31, 2016)
  • The oversight body and management should demonstrate a commitment to integrity and ethical values. (1.01, Standards for Internal Control in the Federal Government)