4.05: Difference between revisions
From Corrective Action Plan AZ
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Latest revision as of 18:45, 15 August 2026
Control Environment
Principle 4 - Demonstrate Commitment to Competence
Attribute 4.05 - Management recruits, develops, and retains competent personnel to achieve the entity's objectives. Management considers the following:
- Recruit - Conduct procedures to determine whether a particular candidate fits the organizational needs and has the competence for the proposed role.
- Train - Enable individuals to develop competencies appropriate for key roles, reinforce standards of conduct, and tailor training based on the needs of the role.
- Mentor - Provide guidance on the individual's performance based on standards of conduct and expectations of competence, align the individual's skills and expertise with the entity's objectives, and help personnel adapt to an evolving environment.
- Retain - Provide incentives to motivate and reinforce expected levels of performance and desired conduct, including training and credentialing as appropriate.
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- Index of Attributes
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- Next Attribute - 4.06
