2.08: Difference between revisions
From Corrective Action Plan AZ
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'''Control Environment''' | |||
'''Principle 2 - Exercise Oversight Responsibility''' | '''Principle 2 - Exercise Oversight Responsibility''' | ||
Revision as of 17:22, 15 August 2026
Control Environment
Principle 2 - Exercise Oversight Responsibility
Attribute 2.08 - If authorized by applicable laws and regulations, the entity may also consider including independent members as part of an oversight body. Independent members with relevant expertise provide value through their impartial evaluation of the entity and its operations in achieving objectives. ***
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