3.04: Difference between revisions
Created page with "<big>'''Control Environment'''</big> '''Principle 3: Establish Structure, Responsibility, and Authority''' '''Attribute 3.04:''' As part of establishing an organizational structure, management considers how divisions, operating units, functions, and other structures interact to fulfill their overall responsibilities. Management establishes reporting lines within an organizational structure so that units can communicate the quality information necessary for each unit to..." |
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'''Attribute 3.04:''' As part of establishing an organizational structure, management considers how divisions, operating units, functions, and other structures interact to fulfill their overall responsibilities. Management establishes reporting lines within an organizational structure so that units can communicate the quality information necessary for each unit to fulfill its overall responsibilities to support the internal control system.<sup>28</sup> Reporting lines are defined at all levels of the organization and provide methods of communication that can flow down, across, up, and around the structure.<sup>29</sup> Management also considers the entity's overall responsibilities to external stakeholders and establishes reporting lines that allow the entity to both communicate with and obtain information from external stakeholders. | '''Attribute 3.04:''' As part of establishing an organizational structure, management considers how divisions, operating units, functions, and other structures interact to fulfill their overall responsibilities. Management establishes reporting lines within an organizational structure so that units can communicate the quality information necessary for each unit to fulfill its overall responsibilities to support the internal control system.<sup>28</sup> Reporting lines are defined at all levels of the organization and provide methods of communication that can flow down, across, up, and around the structure.<sup>29</sup> Management also considers the entity's overall responsibilities to external stakeholders and establishes reporting lines that allow the entity to both communicate with and obtain information from external stakeholders. | ||
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=== March 12, 2026: This is How Maricopa County Wants to be Represented in Court === | |||
Revision as of 23:51, 14 August 2026
Control Environment
Principle 3: Establish Structure, Responsibility, and Authority
Attribute 3.04: As part of establishing an organizational structure, management considers how divisions, operating units, functions, and other structures interact to fulfill their overall responsibilities. Management establishes reporting lines within an organizational structure so that units can communicate the quality information necessary for each unit to fulfill its overall responsibilities to support the internal control system.28 Reporting lines are defined at all levels of the organization and provide methods of communication that can flow down, across, up, and around the structure.29 Management also considers the entity's overall responsibilities to external stakeholders and establishes reporting lines that allow the entity to both communicate with and obtain information from external stakeholders.
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