17.05

Monitoring

Principle 17 - Evaluate Issues and Remediate Deficiencies

Attribute 17.05 - Management evaluates and documents internal control issues and determines appropriate corrective actions for internal control deficiencies, including those reported from internal and external audits and evaluations, on a timely basis [documentation requirement]. Management evaluates issues identified through monitoring activities or reported by personnel to determine whether any of the issues rise to the level of an internal control deficiency. Internal control deficiencies require further evaluation and remediation by management. An internal control deficiency can be in the design, implementation, or operating effectiveness of the internal control and its related process. Management determines from the type of internal control deficiency the appropriate corrective actions to remediate it on a timely basis. Management assigns responsibility and delegates authority for remediating the deficiency.

Note: The GAO emphasized "documentation requirement."

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Jamie's Story

No examples are available to illustrate governance gaps for this attribute.

Election Anomalies

Maricopa Dropbox Collection (2020)

Governance issues identified from Arizona Attorney General's Office 2020 General Election Investigation of Arizona Senate allegations of Maricopa County Election Department - Drop Box Collections issues.

The AZ AG's inspection did not report on any MC internal investigation of the lapses in chain of custody documentation, which should have been documented. Additionally, no corrective actions were identified even though the allegations had been confirmed; there were procedure violations.

Maricopa County Signature Verification (2020)

Governance issues identified from Arizona Attorney General's Office 2020 General Election Investigation of Arizona Senate allegations of Maricopa County - Signature Verification Process issues. The inspector did not identify any investigation of Signature Verifier issues.