Ace the 2026 CGFM Exam – Turbocharge Your Path to Financial Mastery!

Management should emphasize long-term goals over short-term gains to foster a strong commitment to integrity within the Control Environment. This approach aligns with the principles of effective governance and risk management. By prioritizing long-term objectives, management encourages sustainable practices that build trust, enhance accountability, and promote ethical behavior across the organization.

Focusing on long-term goals helps to create an organizational culture that values integrity, as it discourages impulsive actions that may yield immediate benefits but can compromise ethical standards or lead to negative consequences in the future. This perspective also supports the notion that ethical decision-making and performance should be aligned with the organization's mission and values, which ultimately contributes to its reputation and viability.

The other options reflect strategies that may undermine this commitment. For example, emphasizing short-term gains could lead to unethical practices that prioritize immediate results at the expense of long-term sustainability. Similarly, management override of controls diminishes oversight and accountability, which can erode integrity. Lastly, favoring performance over ethical behavior sends a message that results matter more than how they are achieved, which can harm the organization's ethical climate.