12.02
Control Activities
Principle 12 - Implement Control Activities
Attribute 12.02 - Management establishes control activities by documenting in policies what is expected and in procedures specified actions that implement policies, to mitigate risks to achieving the entity's objectives to acceptable levels [documentation requirement].
Note: The GAO emphasized "documentation requirements."
>>>Navigational Buttons<<<
- Index of Attributes
- Previous Attribute - 12.01
- Next Attribute - 12.03
Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
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 AZ AG inspector notes that training was developed, "which mirrors recommendations by the Arizona Secretary of State's Office." Normally, an investigator would have referenced the document that directly controls the process. Apparently, there was no MC guidance for the training, so the Arizona requirement was referenced.
