3.06: Difference between revisions
From Arizona Citizen Voice
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Revision as of 15:07, 23 August 2026
Control Environment
Principle 3 - Establish Structure, Responsibility, and Authority
Attribute 3.06 - To achieve the entity's objectives and address related risks, management assigns responsibility and delegates authority to key roles throughout the entity. A key role is a position in the organizational structure that is assigned an overall responsibility of the entity. Generally, key roles relate to senior management positions within an entity.
>>>Navigational Buttons<<<
- Index of Attributes
- Previous Attribute - 3.05
- Next Attribute - 3.07
