In business and accounting literature, the environment is referred to in many different ways. In accounting literature it is sometimes called the “control environment,” other times the “management environment,” and sometimes just the environment in which work is performed.

For the purpose of this skill category, we will refer to it as the “quality environment.” What is important to understand is that the environment significantly impacts the employee’s attitude about complying with policies and procedures. For example, if IT management conveys that they do not believe that following the system development methodology is important, project personnel most likely will not follow that system development methodology. Likewise, if IT management conveys a lack of concern over security, employees will be lax in protecting their passwords and securing confidential information.