5.02: Difference between revisions
From Arizona Citizen Voice
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Revision as of 11:58, 15 August 2026
Control Environment
Principle 5 - Enforce Accountability
Attribute 5.02 - Management enforces accountability of individuals performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.
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