3.02: Difference between revisions
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Revision as of 11:04, 15 August 2026
Control Environment
Principle 3 - Establish Structure, Responsibility, and Authority
Attribute 3.02 - Management establishes the organizational structure necessary to enable the entity to plan, execute, control, and assess the organization in achieving its objectives. Management develops the overall responsibilities from the entity's objectives that enable the entity to achieve its objectives and address related risks.
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- Index of Attributes
- Previous Attribute - 3.01
- Next Attribute - 3.03
