The organization demonstrates a commitment to integrity and ethical values.

The board of directors demonstrates independence from management and exercises oversight for the development and performance of internal control.

Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives.

The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with the objectives.

The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives.

(COSO, 2016)

Above are the principles of the control environment component of the COSO framework. How do I paraphase this list?