14.01: Difference between revisions
Created page with "'''Information and Communication''' '''Principle 14 - Communicate Internally''' '''Attribute 14.01''' - Management should internally communicate relevant and quality information, including objectives and responsibilities for internal control, necessary to support the functioning of the internal control system. <u>Attribute Categories</u> The following attributes contribute to the design, implementation, and operating effectiveness of this principle: * Communication..." |
|||
| (4 intermediate revisions by the same user not shown) | |||
| Line 11: | Line 11: | ||
* Communication Throughout the Entity | * Communication Throughout the Entity | ||
* Appropriate Methods of Communication | * Appropriate Methods of Communication | ||
'''>>>Navigational Buttons<<<''' | |||
* '''[[Index of Attributes]]''' | |||
* '''Previous Attribute - [[13.07]]''' | |||
* '''Next Attribute - [[14.02]]''' | |||
__FORCETOC__ | |||
=== Jamie's Story === | |||
No examples are available to illustrate governance gaps for this attribute. | |||
=== Election Anomalies === | |||
==== [[2020 Maricopa County Directs Use of Sharpie Pens]] ==== | |||
Elections personnel had identified issues with the Sharpie Marker, which was acknowledged by the Maricopa County Assistant Director of Recruitment and Training in email. The Assistant Director asked voting center personnel to suspend the use of Sharpie Markers, which would have been appropriate. However, the email then directed voting personnel to distribute Sharpie Markers to Voters on Election Day with known issues and concerns. This internal communication interfered with internal controls, rather than support existing internal controls. | |||
Latest revision as of 20:15, 9 September 2026
Information and Communication
Principle 14 - Communicate Internally
Attribute 14.01 - Management should internally communicate relevant and quality information, including objectives and responsibilities for internal control, necessary to support the functioning of the internal control system.
Attribute Categories
The following attributes contribute to the design, implementation, and operating effectiveness of this principle:
- Communication Throughout the Entity
- Appropriate Methods of Communication
>>>Navigational Buttons<<<
- Index of Attributes
- Previous Attribute - 13.07
- Next Attribute - 14.02
Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
Elections personnel had identified issues with the Sharpie Marker, which was acknowledged by the Maricopa County Assistant Director of Recruitment and Training in email. The Assistant Director asked voting center personnel to suspend the use of Sharpie Markers, which would have been appropriate. However, the email then directed voting personnel to distribute Sharpie Markers to Voters on Election Day with known issues and concerns. This internal communication interfered with internal controls, rather than support existing internal controls.
