6.05: Difference between revisions
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'''Attribute 6.05''' -Management considers external requirements and internal expectations when defining objectives to enable the design of internal control. Legislators, regulators, and standard-setting bodies set external requirements by establishing the laws, regulations, and standards with which the entity is required to comply. Management identifies, understands, and incorporates these requirements into the entity's objectives. Management sets internal expectations and requirements through the established standards of conduct, oversight structure, organizational structure, and expectations of competence as part of the control environment. | '''Attribute 6.05''' -Management considers external requirements and internal expectations when defining objectives to enable the design of internal control. Legislators, regulators, and standard-setting bodies set external requirements by establishing the laws, regulations, and standards with which the entity is required to comply. Management identifies, understands, and incorporates these requirements into the entity's objectives. Management sets internal expectations and requirements through the established standards of conduct, oversight structure, organizational structure, and expectations of competence as part of the control environment. | ||
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* '''[[Index of Attributes]]''' | |||
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__FORCETOC__ | |||
=== Jamie's Story === | |||
No examples are available to illustrate governance gaps for this attribute. | |||
=== Election Anomalies === | |||
Allegation #7 | |||
===== [[Dropbox Collection (2020)|Maricopa Dropbox Collection (2020)]] ===== | |||
Governance issues identified from [https://www.azag.gov/sites/default/files/2025-06/2020_General_Election_Investigation_Summary.pdf Arizona Attorney General's Office 2020 General Election Investigation] of Arizona Senate allegations of Maricopa County Election Department - Drop Box Collections issues. The AZ AG's inspector identified five procedure violations. The procedures violated were written to ensure compliance with Title 16 of the Arizona Revised Statutes and the Arizona Secretary of State's Election Procedure Manual. | |||
* See the heading [[Dropbox Collection (2020)#Deviation: Missing Entries on Election Forms|Deviation: Missing Entries on Election Forms]] from Maricopa Dropbox Collection (2020) webpage. | |||
* See the heading [[Dropbox Collection (2020)#Deviation: Missing Ballot Counts|Deviation: Missing Ballot Counts]] from Maricopa Dropbox Collection (2020) webpage. | |||
* See the heading [[Dropbox Collection (2020)#Deviation: Used Email instead of EVBTS Forms|Deviation: Used Email instead of EVBTS Forms]] from Maricopa Dropbox Collection (2020) webpage. | |||
* See the heading [[Dropbox Collection (2020)#Deviation: Unfulfilled Party Representation Requirement for Couriers.|Deviation: Unfulfilled Party Representation Requirements for Couriers]] from Maricopa Dropbox Collection (2020) webpage. | |||
* See the heading [[Dropbox Collection (2020)#Deviation: Fictious Addresses in the MC Voter Registration Database|Deviation: Fictious Addresses in MC Voter Registration Database]] from Maricopa Dropbox Collection (2020) webpage. | |||
* See the heading [[Dropbox Collection (2020)#Deviation: Allegations Confirmed|Deviation: Allegations Confirmed]] from Maricopa Dropbox Collection (2020) webpage. | |||
* See the heading [[Dropbox Collection (2020)#Noteworthy: Consequences Unknown|Noteworthy: Consequences Unknown]] from Maricopa Dropbox Collection (2020) webpage | |||
* See the heading [[Dropbox Collection (2020)#Noteworthy: Transmission of USPS Data to MC and Runbeck|Noteworthy: Transmission of USPS Data to MC and Runbeck]] from Maricopa Dropbox Collection (2020) webpage | |||
===== [[Signature Verification|Maricopa County Signature Verification (2020)]] ===== | |||
Governance issues identified from [https://www.azag.gov/sites/default/files/2025-06/2020_General_Election_Investigation_Summary.pdf Arizona Attorney General's Office 2020 General Election Investigation] of Arizona Senate allegations of Maricopa County - Signature Verification Process issues. The inspector states MC provided training to 33 employees in accordance with the Arizona Secretary of State's recommendations. However, the inspector does not explain how it was acceptable to place 40 temporary employees in the role of Level 1 Signature Verifier without any training. It seems logical to believe that the untrained Level 1 Signature Verifiers would be more susceptible to erroneous decisions than the trained Signature Verifiers. The lack of training would not fulfill the Arizona Secretary of State's guidance. | |||
Latest revision as of 12:18, 27 August 2026
Risk Assessment
Principle 6 - Define Objectives and Risk Tolerances
Attribute 6.05 -Management considers external requirements and internal expectations when defining objectives to enable the design of internal control. Legislators, regulators, and standard-setting bodies set external requirements by establishing the laws, regulations, and standards with which the entity is required to comply. Management identifies, understands, and incorporates these requirements into the entity's objectives. Management sets internal expectations and requirements through the established standards of conduct, oversight structure, organizational structure, and expectations of competence as part of the control environment.
>>>Navigational Buttons<<<
- Index of Attributes
- Previous Attribute - 6.04
- Next Attribute - 6.06
Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
Allegation #7
Governance issues identified from Arizona Attorney General's Office 2020 General Election Investigation of Arizona Senate allegations of Maricopa County Election Department - Drop Box Collections issues. The AZ AG's inspector identified five procedure violations. The procedures violated were written to ensure compliance with Title 16 of the Arizona Revised Statutes and the Arizona Secretary of State's Election Procedure Manual.
- See the heading Deviation: Missing Entries on Election Forms from Maricopa Dropbox Collection (2020) webpage.
- See the heading Deviation: Missing Ballot Counts from Maricopa Dropbox Collection (2020) webpage.
- See the heading Deviation: Used Email instead of EVBTS Forms from Maricopa Dropbox Collection (2020) webpage.
- See the heading Deviation: Unfulfilled Party Representation Requirements for Couriers from Maricopa Dropbox Collection (2020) webpage.
- See the heading Deviation: Fictious Addresses in MC Voter Registration Database from Maricopa Dropbox Collection (2020) webpage.
- See the heading Deviation: Allegations Confirmed from Maricopa Dropbox Collection (2020) webpage.
- See the heading Noteworthy: Consequences Unknown from Maricopa Dropbox Collection (2020) webpage
- See the heading Noteworthy: Transmission of USPS Data to MC and Runbeck from Maricopa Dropbox Collection (2020) webpage
Governance issues identified from Arizona Attorney General's Office 2020 General Election Investigation of Arizona Senate allegations of Maricopa County - Signature Verification Process issues. The inspector states MC provided training to 33 employees in accordance with the Arizona Secretary of State's recommendations. However, the inspector does not explain how it was acceptable to place 40 temporary employees in the role of Level 1 Signature Verifier without any training. It seems logical to believe that the untrained Level 1 Signature Verifiers would be more susceptible to erroneous decisions than the trained Signature Verifiers. The lack of training would not fulfill the Arizona Secretary of State's guidance.
