4.06: Difference between revisions
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=== ' | === Jamie's Examples === | ||
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=== Election Anomalies === | |||
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Latest revision as of 20:16, 13 September 2026
Control Environment
Principle 4 - Demonstrate Commitment to Competence
Attribute 4.06 - Management defines succession and contingency plans for key roles to help the entity continue achieving its objectives. Succession plans address the entity's need to replace competent personnel over the long term, whereas contingency plans address the entity's need to respond to sudden personnel changes that could compromise the internal control system.
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Jamie's Examples
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