14.01
Information and Communication
Principle 14 - Communicate Internally
Attribute 14.01 - Management should internally communicate relevant and quality information, including objectives and responsibilities for internal control, necessary to support the functioning of the internal control system.
Attribute Categories
The following attributes contribute to the design, implementation, and operating effectiveness of this principle:
- Communication Throughout the Entity
- Appropriate Methods of Communication
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Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
Elections personnel had identified issues with the Sharpie Marker, which was acknowledged by the Maricopa County Assistant Director of Recruitment and Training in email. The Assistant Director asked voting center personnel to suspend the use of Sharpie Markers, which would have been appropriate. However, the email then directed voting personnel to distribute Sharpie Markers to Voters on Election Day, which was contrary to the ballot instructions to use a ballpoint pen. These internal instructions interfered with internal controls, rather than support existing internal controls.
