4.02: Difference between revisions
From Arizona Citizen Voice
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Revision as of 11:37, 15 August 2026
Control Environment
Principle 4 - Demonstrate Commitment to Competence
Attribute 4.02 - Management establishes expectations of competence for key roles, and other roles at management's discretion, to help the entity achieve its objectives. Competence is the capability to carry out assigned responsibilities. It requires relevant knowledge, skills, and abilities, which are gained largely from professional experience, training, and certifications. It is demonstrated by the behavior of individuals as they carry out their responsibilities.
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- Index of Attributes
- Previous Attribute - 4.01
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