Successfully implementing changes to the internal control environment requires clear communication and a defined plan. Business owners play a key role in this process – their sponsorship is an important factor in moving up the change management curve. They also help with direct communication and facilitate awareness and understanding of the change process. When people see leaders walking the talk and being actively committed to the change, they feel more secure about the change.

This guide outlines an example process to facilitate and communicate changes necessary to strengthen an organization’s internal control environment.