5.05 - Revision history

Neil thibodaux at 19:04, 15 August 2026

2026-08-15T19:04:12Z

← Older revision		Revision as of 19:04, 15 August 2026
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	'''>>>Navigational Buttons<<<'''		'''>>>Navigational Buttons<<<'''
	* '''[[Index of Attributes]]'''		* '''[[Index of Attributes]]'''
	* '''Previous Attribute - ?'''		* '''Previous Attribute - 5.04'''
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	__FORCETOC__		__FORCETOC__

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Neil thibodaux at 19:03, 15 August 2026

2026-08-15T19:03:48Z

← Older revision		Revision as of 19:03, 15 August 2026
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	'''Attribute 5.05''' - Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity's standards of conduct, the role of the service organization in the organizational structure, the assigned responsibilities and authorities of the role, and the expectations of competence for its role that will enable a service organization to perform its internal control responsibilities. Management, however, retains responsibility for the effectiveness of controls over the business processes assigned to service organizations.		'''Attribute 5.05''' - Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity's standards of conduct, the role of the service organization in the organizational structure, the assigned responsibilities and authorities of the role, and the expectations of competence for its role that will enable a service organization to perform its internal control responsibilities. Management, however, retains responsibility for the effectiveness of controls over the business processes assigned to service organizations.

			'''>>>Navigational Buttons<<<'''
			* '''[[Index of Attributes]]'''
			* '''Previous Attribute - ?'''
			* '''Next Attribute - ?'''
			__FORCETOC__

			=== '''No Examples''' ===

Neil thibodaux: Created page with "'''Control Environment''' '''Principle 5 - Enforce Accountability''' '''Attribute 5.05''' - Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity's standards of conduct, the role of the service organiza..."

2026-08-15T19:03:24Z

Created page with "'''Control Environment''' '''Principle 5 - Enforce Accountability''' '''Attribute 5.05''' - Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity's standards of conduct, the role of the service organiza..."

New page

'''Control Environment'''

'''Principle 5 - Enforce Accountability'''

'''Attribute 5.05''' - Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity's standards of conduct, the role of the service organization in the organizational structure, the assigned responsibilities and authorities of the role, and the expectations of competence for its role that will enable a service organization to perform its internal control responsibilities. Management, however, retains responsibility for the effectiveness of controls over the business processes assigned to service organizations.