Internal control components are built on the foundation of the tone established by top management in its control environment.

The statement you provided is not a question, but I can explain it further.

Internal control components refer to the measures an organization puts in place to ensure its operations run efficiently and effectively, its financial reporting is reliable, and it is in compliance with laws and regulations. These components are built on the foundation of the tone set by top management, which is referred to as the control environment.

The control environment is the set of standards, processes, and structures that provide the basis for carrying out internal control across the organization. The board of directors and senior management establish the tone at the top regarding the importance of internal control and ensure that all employees understand their roles in the internal control system.

This tone then influences the control consciousness of its people, where integrity and ethical values are emphasized, and where a culture of honesty and accountability is promoted.

In summary, the control environment is a crucial part of an organization's overall internal control system, and it is heavily influenced by the tone set by top management.