a survey by the Institute of Management Accountants "reported the results of business, academic and regulatory leaders conducted by the Center for Corporate Change that found the corporation's culture to be the most important factor influencing the attitudes and behavior of executives. The results also indicate that 88 percent of the representatives who took part in the survey believe that companies devote little management attention to considering the effect of the culture on their executives" (imanet.org) ... What are the elements of the corporate culture? How do the standards in SAS No. 55 and the work of COSO help to define a strong control environment? Please explain?