The control environment is the foundation of an internal control framework and it starts at the top of the organization with executive management. Executive management is responsible for setting the right tone of the agency by having the proper attitude toward internal control and by being control consciousness.
At DMNA, The Adjutant General issues an annual Tone At The Top memorandum to enforce his commitment to the control environment in which we operate. While MG Murphy is responsible to set the right tone of the control environment at DMNA, all of us are required to carry it through into our daily operations.Click here for the latest memorandum from TAG.
Also, please read the Division of Military and Naval Affairs Strategic Direction 2020 document. The Fundamental Core Values presented in the document detail the same concepts that are presented in the Tone At The Top memorandum. Click here for the document.