13.03

Information and Communication

Principle 13 - Use Quality Information

Attribute 13.03 - Management identifies information requirements in an iterative and ongoing process that occurs throughout the design, implementation, and operation of an effective internal control system. An entity's controls within the five components of internal control establish information requirements. As change in the entity and its objectives and risks occurs, management changes information requirements as needed to meet these modified objectives and address these modified risks. Management establishes information requirements through policies and procedures, with clear responsibility and accountability for the quality of information. These information requirements are communicated both internally and externally, such as with service organizations.

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Jamie's Story

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Election Anomalies

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