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“Control environment focuses largely on the attitude, awareness and actions of those responsible for designing, implementing and monitoring internal controls.”
professor who are “those responsible for designing…controls”? Management or TCWG?
The glossary description of the controls environment – with my words added in [ ] is:
““Control environment focuses – includes the governance [for which TCWG is responsible] and management [for which management is responsible] and the attitudes, awareness and actions of TCWG and management concerning the entity’s internal control and its importance in the entity.”
So governance is about supervision/monitoring at the highest level – designing and implementing are management functions – though management must clearly have some monitoring responsibilities also – to know that controls are operating effectively.