What is a pervasive characteristic of a sound internal control framework?

A sound internal control framework is fundamentally built on effective communication. This characteristic is critical because it ensures that all levels of the organization are aware of the control measures in place and understand their roles and responsibilities regarding these controls. Effective communication facilitates the dissemination of information about risks, relevant policies, and procedures, creating a culture of accountability and transparency. When employees are informed and engaged, the overall effectiveness of the internal control system is enhanced, as everyone is more likely to adhere to established protocols and report any irregularities or concerns.

Moreover, communication fosters a proactive approach to identifying and mitigating risks, allowing an organization to respond quickly to any issues that arise. This characteristic thus becomes a vital thread that weaves through all other components of an internal control framework, enhancing its overall function and reliability.