Definition
The ethical example and leadership set by senior management.
Context
Tone at the Top is a key component of internal controls, fraud risk assessment, and compliance frameworks. It strongly shapes organizational culture and is closely linked to red flags, particularly in behavioural and decision-making patterns.
Meaning
Consistent leadership behavior significantly reduces fraud risk.
Example
Leadership enforces expense rules consistently.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Tone at the Top", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/tone-at-the-top/, accessed April 18, 2026.