2.09: Difference between revisions
From Corrective Action Plan AZ
Created page with "'''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 al..." |
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* '''Information and Communication''' - Analyze and discuss information relating to the entity's achievement of objectives. | * '''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. | * '''Monitoring''' - Scrutinize the nature and scope of management's monitoring activities as well as its evaluation and remediation of identified deficiencies. | ||
'''>>>Navigational Buttons:<<<''' | |||
* '''[[Index of Attributes]]''' | |||
* '''Previous Attribute - [[2.08]]''' | |||
* '''Next Attribute - [[2.10]]''' | |||
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=== Jamie's Story === | |||
No examples are available to illustrate governance gaps for this attribute. | |||
=== Election Anomalies === | |||
No examples are available to illustrate governance gaps for this attribute. | |||
Latest revision as of 00:42, 20 August 2026
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.
>>>Navigational Buttons:<<<
- Index of Attributes
- Previous Attribute - 2.08
- Next Attribute - 2.10
Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
No examples are available to illustrate governance gaps for this attribute.
