Index of Attributes: Difference between revisions
No edit summary |
|||
| Line 5: | Line 5: | ||
=== '''<u>Control Environment</u>''' === | === '''<u>Control Environment</u>''' === | ||
[[File:Control Environment.jpg|center|thumb]] | |||
==== Principle 1 - Demonstrate Commitment to Integrity and Ethical Values ==== | ==== Principle 1 - Demonstrate Commitment to Integrity and Ethical Values ==== | ||
Revision as of 21:59, 17 August 2026
Overview
This page is an index, referencing Green Book Attributes (potential deviations) to parts of my story.
Control Environment
Principle 1 - Demonstrate Commitment to Integrity and Ethical Values
- Attribute 1.01
Tone at the Top
- Attribute 1.02
- Attribute 1.03 - with example(s) of potential governance gaps
- Attribute 1.04
- Attribute 1.05
Standards of Conduct
Adherence to Standards of Conduct
Principle 2 - Exercise Oversight Responsibility
- Attribute 2.01
Oversight Structure
- Attribute 2.02
- Attribute 2.03
- Attribute 2.04
- Attribute 2.05
- Attribute 2.06
- Attribute 2.07
- Attribute 2.08
Oversight for the Internal Control System
Input for Remediation of Deficiencies
Principle 3 - Establish Structure, Responsibility, and Authority
- Attribute 3.01
Organizational Structure
Assignment of Responsibility and Delegation of Authority
Documentation of the Internal Control System
Principle 4 - Demonstrate Commitment to Competence
- Attribute 4.01
Expectations of Competence
Recruitment, Development, and Retention of Individuals
- Attribute 4.05
Succession and Contingency Plans and Preparation
Principle 5 - Enforce Accountability
- Attribute 5.01
Enforcement of Accountability
Consideration of Excessive Pressures
Risk Assessment
Principle 6 - Define Objectives and Risk Tolerances
- Attribute 6.01
Definitions of Objectives
Definitions of Risk Tolerances
Principle 7 - Identify, Analyze, and Respond to Risks
- Attribute 7.01
Identify Risks
Analyze Risks
Respond to Risks
Principle 8 - Assess Fraud, Improper Payment, and Information
- Attribute 8.01
Identify Risks Related to Fraud, Improper Payments, and Information Security
Types of Fraud and Fraud Risk Factors
Types of Improper Payments and Improper Payment Risk Factors
- Attribute 8.13
Types of Information Security Risk and Information Security Risk Factors
Analyze and Respond to Identified Risks
Principle 9 - Identify, Analyze, and Respond to Change
- Attribute 9.01
Identify Significant Changes
Establish a Change Assessment Process
Identify, Analyze and Respond to Risks Related to Significant Changes
Control Activities
Principle 10 - Design Control Activities
- Attribute 10.01
Response to Risks
- Attribute 10.02
Design of Appropriate Types of Control Activities
Design of Automated and Manual Control Activities
Design of Preventive and Detective Control Activities
Design of Control Activities at Various Levels
- Attribute 10.14
- Attribute 10.15
- Attribute 10.16
- Attribute 10.17
- Attribute 10.18
- Attribute 10.19
- Attribute 10.20
Segregation of Duties
Principle 11 - Design General Control Activities over Information
- Attribute 11.01
Response to Risks
- Attribute 11.02
Design of the Entity’s Information Technology
Design of Appropriate Types of General Control Activities
- Attribute 11.07
- Attribute 11.08
- Attribute 11.09
- Attribute 11.10
- Attribute 11.11
- Attribute 11.12
- Attribute 11.13
- Attribute 11.14
- Attribute 11.15
- Attribute 11.16
- Attribute 11.17
Principle 12 - Implement Control Activities
- Attribute 12.01
Documentation of Control Activities Through Policies and Procedures
Periodic Review of Control Activities
- Attribute 12.05
Information and Communication
Principle 13 - Use Quality Information
- Attribute 13.01
Identification of Information Requirements
Relevant Data from Reliable Sources
- Attribute 13.04
Data Processed into Quality Information
Principle 14 - Communicate Internally
- Attribute 14.01
Communication Throughout the Entity
Appropriate Methods of Communication
Principle 15 - Communicate Externally
- Attribute 15.01
Communication with External Parties
Appropriate Methods of Communication
Monitoring
Principle 16 - Perform Monitoring Activities
- Attribute 16.01
Establishment of a Baseline
Internal Control System Monitoring
Evaluation of Results
Principle 17 - Evaluate Issues and Remediate Deficiencies
- Attribute 17.01
Reporting of Issues
Evaluation of Issues
- Attribute 17.05
Corrective Actions
