Who is responsible for compliance within an organization?

• A. All employees
• B. The Compliance Officer only
• C. External auditors
• D. The Board of Directors only

Answer: (A)

Compliance is a shared duty across the entire organization. The board sets governance and tone at the top, and the Compliance Officer designs the program, but day-to-day compliance happens because every employee follows policies, completes training, reports concerns, and acts with integrity. When all staff buy into the program, controls operate at the point of activity, reducing the risk of noncompliance and fraud. External auditors assess the effectiveness of the program, but they don’t drive it day to day. So the responsible answer is that all employees are responsible for compliance.