2.09
Control Environment
Principle 2 - Exercise Oversight Responsibility
Attribute 2.09 -
The oversight body oversees management's design, implementation, and operation of the entity's internal control system. The oversight body's responsibilities for the entity's internal control system include the following:
- Control Environment - Establish integrity and ethical values, develop expectations of competence, and maintain accountability to all members of the oversight body and key stakeholders.
- Risk Assessment - Oversee management's assessment of risks to achieving objectives, including risks related to fraud, improper payments, information security, identified and potential changes, and management override of internal control.
- Control Activities - Provide oversight to management in the development and performance of control activities.
- Information and Communication - Analyze and discuss information relating to the entity's achievement of objectives.
- Monitoring - Scrutinize the nature and scope of management's monitoring activities as well as its evaluation and remediation of identified deficiencies.
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Jamie's Story
I directed questions to the Maricopa County Recorder, expecting a response since this is an elected position. I incorrectly assumed that elected officials would be interested in addressing citizen concerns. There was a brief interface between me and the Maricopa County Recorder. However, there was no response to my inquiries. The five bulleted items in this Greenbook (i.e., Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring) were relevant to the 2020 election anomalies. Yet, no answers were provided by the Maricopa County Recorder. I also receive no responses from the Arizona Secretary of State, who provides oversight to all Arizona County elections.
Election Anomalies
No examples are available to illustrate governance gaps for this attribute.
