PRINCIPLE 1. COMMITMENT TO INTEGRITY AND ETHICAL VALUESPRINCIPLE 2. BOARD OF DIRECTORS (GOVERNANCE) DEMONSTRATES INDEPENDENCE FROM MANAGEMENT AND EXERCISES OVERSIGHT OF THE DEVELOPMENT AND PERFORMANCE OF INTERNAL CONTROLPRINCIPLE 3. MANAGEMENT ESTABLISHES, WITH BOARD OVERSIGHT, STRUCTURES, REPORTING LINES, AND APPROPRIATE AUTHORITIES AND RESPONSIBILITIES IN THE PURSUIT OF OBJECTIVESPRINCIPLE 4. COMMITMENT TO ATTRACT, DEVELOP, AND RETAIN COMPETENT INDIVIDUALS IN ALIGNMENT WITH OBJECTIVESPRINCIPLE 5. THE ORGANIZATION HOLDS INDIVIDUALS ACCOUNTABLE FOR THEIR INTERNAL CONTROL RESPONSIBILITIES IN THE PURSUIT OF OBJECTIVES