2.12

Control Environment

Principle 2 - Exercise Oversight Responsibility

Attribute 2.12 - Management reports deficiencies identified in the internal control system to the oversight body. The oversight body oversees and provides direction to management on the remediation of these deficiencies. The oversight body also provides direction when a deficiency crosses organizational boundaries or units, or when the interests of management may conflict with remediation efforts. When appropriate and authorized, the oversight body may direct the creation of teams to address or oversee specific matters critical to achieving the entity's objectives.

>>>Navigational Buttons<<<

• Index of Attributes
• Previous Attribute - 2.11
• Next Attribute - 2.13

Jamie's Story

November 2022: Mid-term Election

Katie Hobbs appeared to be ineffective at overseeing Arizona's Elections given the unusually high number of Election Anomalies that occurred during the 2020 General Election and 2022 Mid-term Election. Per this Attribute, 2.12, oversight is to intervene when the interests of management may conflict with remediation efforts. In this case, Katie Hobbs was the one that may have been conflicted. She was overseeing the Mid-term election in which she was running for governor.

Election Anomalies

No examples are available to illustrate governance gaps for this attribute.