15.03: Difference between revisions
Created page with "'''Information and Communication''' '''Principle 15 - Communicate Externally''' '''Attribute 15.03''' - Management communicates relevant and quality information externally through reporting lines so that appropriate external parties can help the entity achieve its objectives, address related risks, and support its internal control system. Information communicated by management includes significant matters relating to the entity's events and activities that impact its i..." |
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'''Attribute 15.03''' - Management communicates relevant and quality information externally through reporting lines so that appropriate external parties can help the entity achieve its objectives, address related risks, and support its internal control system. Information communicated by management includes significant matters relating to the entity's events and activities that impact its internal control system. For instance, information communicated to service organizations may include information on the entity's objectives and ethical values, identified risks, internal control practices to consider, and performance metrics. Information communicated for the entity to achieve program-related objectives may include information on eligibility, reporting, and audit requirements for recipients of federal financial assistance and legal and regulatory requirements to regulated entities. | '''Attribute 15.03''' - Management communicates relevant and quality information externally through reporting lines so that appropriate external parties can help the entity achieve its objectives, address related risks, and support its internal control system. Information communicated by management includes significant matters relating to the entity's events and activities that impact its internal control system. For instance, information communicated to service organizations may include information on the entity's objectives and ethical values, identified risks, internal control practices to consider, and performance metrics. Information communicated for the entity to achieve program-related objectives may include information on eligibility, reporting, and audit requirements for recipients of federal financial assistance and legal and regulatory requirements to regulated entities. | ||
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Latest revision as of 12:04, 16 August 2026
Information and Communication
Principle 15 - Communicate Externally
Attribute 15.03 - Management communicates relevant and quality information externally through reporting lines so that appropriate external parties can help the entity achieve its objectives, address related risks, and support its internal control system. Information communicated by management includes significant matters relating to the entity's events and activities that impact its internal control system. For instance, information communicated to service organizations may include information on the entity's objectives and ethical values, identified risks, internal control practices to consider, and performance metrics. Information communicated for the entity to achieve program-related objectives may include information on eligibility, reporting, and audit requirements for recipients of federal financial assistance and legal and regulatory requirements to regulated entities.
>>>Navigational Buttons<<<
- Index of Attributes
- Previous Attribute - ?
- Next Attribute - ?
