4.03: Difference between revisions
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Revision as of 11:39, 15 August 2026
Control Environment
Principle 4 - Demonstrate Commitment to Competence
Attribute 4.03 - Management considers standards of conduct, assigned responsibility, and delegated authority when establishing expectations. Management establishes expectations of competence for key roles. Management may also establish expectations of competence for all personnel through policies within the entity's internal control system.
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- Index of Attributes
- Previous Attribute - 4.02
- Next Attribute - 4.04
