2.10: Difference between revisions
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Latest revision as of 17:39, 15 August 2026
Control Environment
Principle 2 - Exercise Oversight Responsibility
Attribute 2.10 - These responsibilities are supported by the organizational structure that management establishes. The oversight body oversees management's design, implementation, and operation of the entity's organizational structure so that the processes necessary to enable the oversight body to fulfill its responsibilities exist and are operating effectively.
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