16.05: Difference between revisions
From Arizona Citizen Voice
Created page with "'''Monitoring''' '''Principle 16 - Perform Monitoring Activities''' '''Attribute 16.05''' - Management performs ongoing monitoring of the design and operating effectiveness of the internal control system as part of the normal course of operations. Ongoing monitoring includes regular management and supervisory activities, comparisons, reconciliations, trend analysis, data analytics, activities to identify improper payments or potential fraud, testing, and other routine..." |
No edit summary |
||
| Line 4: | Line 4: | ||
'''Attribute 16.05''' - Management performs ongoing monitoring of the design and operating effectiveness of the internal control system as part of the normal course of operations. Ongoing monitoring includes regular management and supervisory activities, comparisons, reconciliations, trend analysis, data analytics, activities to identify improper payments or potential fraud, testing, and other routine actions. Ongoing monitoring may include automated tools, which can increase objectivity and efficiency by electronically compiling evaluations of controls and transactions or by automating data analytics. | '''Attribute 16.05''' - Management performs ongoing monitoring of the design and operating effectiveness of the internal control system as part of the normal course of operations. Ongoing monitoring includes regular management and supervisory activities, comparisons, reconciliations, trend analysis, data analytics, activities to identify improper payments or potential fraud, testing, and other routine actions. Ongoing monitoring may include automated tools, which can increase objectivity and efficiency by electronically compiling evaluations of controls and transactions or by automating data analytics. | ||
'''>>>Navigational Buttons<<<''' | |||
* '''[[Index of Attributes]]''' | |||
* '''Previous Attribute - ?''' | |||
* '''Next Attribute - ?''' | |||
__FORCETOC__ | |||
=== '''No Examples''' === | |||
Revision as of 05:25, 16 August 2026
Monitoring
Principle 16 - Perform Monitoring Activities
Attribute 16.05 - Management performs ongoing monitoring of the design and operating effectiveness of the internal control system as part of the normal course of operations. Ongoing monitoring includes regular management and supervisory activities, comparisons, reconciliations, trend analysis, data analytics, activities to identify improper payments or potential fraud, testing, and other routine actions. Ongoing monitoring may include automated tools, which can increase objectivity and efficiency by electronically compiling evaluations of controls and transactions or by automating data analytics.
>>>Navigational Buttons<<<
- Index of Attributes
- Previous Attribute - ?
- Next Attribute - ?
