10.12

Control Activities

Principle 10 - Design Control Activities

Attribute 10.12 - Management designs an appropriate mix of preventive and detective control activities to mitigate risks to an acceptable level, prioritizing preventive control activities where appropriate. When designing control activities, management first considers preventive control activities, as they generally offer the most cost-efficient use of resources and are generally effective at mitigating fraud and improper payment risks. Management next considers detective control activities and may design both preventive and detective control activities when necessary to mitigate a particular risk.

>>>Navigational Buttons<<<

• Index of Attributes
• Previous Attribute - 10.11
• Next Attribute - 10.13

Jamie's Story

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

Election Anomalies

Maricopa County Signature Verification (2020)

Governance issues identified from Arizona Attorney General's Office 2020 General Election Investigation of Arizona Senate allegations of Maricopa County - Signature Verification Process issues. There are three paths to ensuring a valid early ballot is tabulated, which are 1) Signature Verifier may allow the ballot to pass through directly to tabulation, 2) an early ballot flagged by the Signature Verifier may be cured or authenticated by a separate team, and 3) a citizen may confirm their vote has been tabulated. Meanwhile, the Signature Verifier is the single person that has the responsibility of detecting a potentially fraudulent ballot. There are fewer methods to detect fraud than there are to authenticate a valid early ballot.