Examlex
Which of the following elements of COSO refers to policies and procedures that support the cultural issues such as integrity, ethical values, competence, philosophy, and operating style?
Equality
The state of being equal, especially in status, rights, and opportunities.
Inclusion
The practice or policy of providing equal access to opportunities and resources for people who might otherwise be excluded or marginalized.
Racism
Racism is an ideology that either directly or indirectly asserts that one group is superior to others, with the power to put this ideology into practice in a way that gives advantages, privilege, and power to certain groups of people, and conversely, can disadvantage or limit the opportunities of racialized individuals or racialized groups.
Discrimination
The unequal treatment of individuals or groups based on their characteristics or behaviours. It involves actions or practices of dominant group members that have a harmful impact on members of a subordinate group.
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