Exam IIA-CIA-Part2 Topic 1 Question 97 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 97
Topic #: 1
During an organization's management meetings, employees who report bad news and significant risks are treated as if they were to blame for those circumstances. As a result, employees tend to postpone delivering bad news to management for as long as possible. Which of the following should be addressed to improve this culture?

Suggested Answer: A Vote an answer

Comprehensive and Detailed Explanation From Exact Extract:
The tone at the top refers to the ethical and cultural attitude demonstrated by senior leadership. If employees fear blame for reporting risks, this reflects a poor tone at the top. Changing leadership's attitude to encourage openness, transparency, and a no-blame culture is necessary to improve communication of risks. While accountability, leadership, and ethics matter, the root cause here is the tone at the top.

by Webb at Sep 05, 2025, 12:40 AM

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