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	<id>https://arizonacitizenvoice.com/index.php?action=history&amp;feed=atom&amp;title=13.02</id>
	<title>13.02 - Revision history</title>
	<link rel="self" type="application/atom+xml" href="https://arizonacitizenvoice.com/index.php?action=history&amp;feed=atom&amp;title=13.02"/>
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	<updated>2026-08-20T01:13:44Z</updated>
	<subtitle>Revision history for this page on the wiki</subtitle>
	<generator>MediaWiki 1.46.0</generator>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=13.02&amp;diff=963&amp;oldid=prev</id>
		<title>Neil thibodaux at 11:28, 16 August 2026</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=13.02&amp;diff=963&amp;oldid=prev"/>
		<updated>2026-08-16T11:28:04Z</updated>

		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: #fff; color: #202122;&quot; data-mw-interface=&quot;&quot;&gt;
				&lt;col class=&quot;diff-marker&quot; /&gt;
				&lt;col class=&quot;diff-content&quot; /&gt;
				&lt;col class=&quot;diff-marker&quot; /&gt;
				&lt;col class=&quot;diff-content&quot; /&gt;
				&lt;tr class=&quot;diff-title&quot; lang=&quot;en&quot;&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;Revision as of 11:28, 16 August 2026&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l4&quot;&gt;Line 4:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 4:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&amp;#039;&amp;#039;&amp;#039;Attribute 13.02&amp;#039;&amp;#039;&amp;#039; - Management designs a process that uses the entity&amp;#039;s objectives and related risks to identify the information requirements needed to support the internal control system. Information requirements consider the needs of both internal and external users. Management defines the identified information requirements at the relevant level and requisite specificity for appropriate personnel.&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&amp;#039;&amp;#039;&amp;#039;Attribute 13.02&amp;#039;&amp;#039;&amp;#039; - Management designs a process that uses the entity&amp;#039;s objectives and related risks to identify the information requirements needed to support the internal control system. Information requirements consider the needs of both internal and external users. Management defines the identified information requirements at the relevant level and requisite specificity for appropriate personnel.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;&#039;&#039;&#039;&amp;gt;&amp;gt;&amp;gt;Navigational Buttons&amp;lt;&amp;lt;&amp;lt;&#039;&#039;&#039;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;* &#039;&#039;&#039;[[Index of Attributes]]&#039;&#039;&#039;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;* &#039;&#039;&#039;Previous Attribute - ?&#039;&#039;&#039;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;* &#039;&#039;&#039;Next Attribute - ?&#039;&#039;&#039;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;__FORCETOC__&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;=== &#039;&#039;&#039;No Examples&#039;&#039;&#039; ===&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;

&lt;!-- diff cache key mediawiki:diff:1.41:old-956:rev-963:php=table --&gt;
&lt;/table&gt;</summary>
		<author><name>Neil thibodaux</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=13.02&amp;diff=956&amp;oldid=prev</id>
		<title>Neil thibodaux: Created page with &quot;&#039;&#039;&#039;Information and Communication&#039;&#039;&#039;  &#039;&#039;&#039;Principle 13 - Use Quality Information&#039;&#039;&#039;  &#039;&#039;&#039;Attribute 13.02&#039;&#039;&#039; - Management designs a process that uses the entity&#039;s objectives and related risks to identify the information requirements needed to support the internal control system. Information requirements consider the needs of both internal and external users. Management defines the identified information requirements at the relevant level and requisite specificity for appropr...&quot;</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=13.02&amp;diff=956&amp;oldid=prev"/>
		<updated>2026-08-16T11:19:07Z</updated>

		<summary type="html">&lt;p&gt;Created page with &amp;quot;&amp;#039;&amp;#039;&amp;#039;Information and Communication&amp;#039;&amp;#039;&amp;#039;  &amp;#039;&amp;#039;&amp;#039;Principle 13 - Use Quality Information&amp;#039;&amp;#039;&amp;#039;  &amp;#039;&amp;#039;&amp;#039;Attribute 13.02&amp;#039;&amp;#039;&amp;#039; - Management designs a process that uses the entity&amp;#039;s objectives and related risks to identify the information requirements needed to support the internal control system. Information requirements consider the needs of both internal and external users. Management defines the identified information requirements at the relevant level and requisite specificity for appropr...&amp;quot;&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;&amp;#039;&amp;#039;&amp;#039;Information and Communication&amp;#039;&amp;#039;&amp;#039;&lt;br /&gt;
&lt;br /&gt;
&amp;#039;&amp;#039;&amp;#039;Principle 13 - Use Quality Information&amp;#039;&amp;#039;&amp;#039;&lt;br /&gt;
&lt;br /&gt;
&amp;#039;&amp;#039;&amp;#039;Attribute 13.02&amp;#039;&amp;#039;&amp;#039; - Management designs a process that uses the entity&amp;#039;s objectives and related risks to identify the information requirements needed to support the internal control system. Information requirements consider the needs of both internal and external users. Management defines the identified information requirements at the relevant level and requisite specificity for appropriate personnel.&lt;/div&gt;</summary>
		<author><name>Neil thibodaux</name></author>
	</entry>
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