3.04
Control Environment
Principle 3: Establish Structure, Responsibility, and Authority
Attribute 3.04: As part of establishing an organizational structure, management considers how divisions, operating units, functions, and other structures interact to fulfill their overall responsibilities. Management establishes reporting lines within an organizational structure so that units can communicate the quality information necessary for each unit to fulfill its overall responsibilities to support the internal control system. Reporting lines are defined at all levels of the organization and provide methods of communication that can flow down, across, up, and around the structure. Management also considers the entity's overall responsibilities to external stakeholders and establishes reporting lines that allow the entity to both communicate with and obtain information from external stakeholders.
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MC was unable to provide any documentation regarding the collection of voter registration data by the Motor Vehicle Department andC subsequent transfer to the MC Recorder's Office.
Potential Green Book Gap:
Contrary to the Green Book, Maricopa County was unable to provide a contract to explain the interface between MC and the MVD. Clarity with the organizational structure and reporting lines would be especially important given each was an external stakeholder, relative to each entity's core objective.
