2.01
Control Environment
Principle 2 - Exercise Oversight Responsibility
Attribute 2.01 - The oversight body should oversee the entity's internal control system.
Attribute Categories:
The following attributes contribute to the design, implementation, and operating effectiveness of this principle:
- Oversight Structure
- Oversight for the Internal Control System
- Input for Remediation of Deficiencies
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Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
The Arizona Attorney General's Office's 2020 General Election Investigation report did not reference any oversight entities during its investigation of issue #2, Maricopa County Elections Department - Signature Verification Process. In the absence of formal documentation for internal oversight, this potential governance gap was rolled up to this Attribute 2.01, which is an overview of Principle 2.
For clarification, the Arizona Attorney General's Office is not considered an oversight entity. Their purpose was to investigate for criminal activities. Hence, many of the open items in their report were left unresolved because the issues were noteworthy investigative facts but did not identify a crime.
Potential Governance Gap:
Contrary to the Green Book, no entity was identified as having an oversight body for MC Election Department activities associated with drop box anomalies. The investigation confirmed procedure violations. However, the causes for these procedure violations may still exist in the absence of an oversight entity or documentation within a Corrective Action Plan Process.
The Arizona Attorney General's Office's 2020 General Election Investigation report did not reference any oversight entities during its investigation of issue #2, Maricopa County Elections Department - Signature Verification Process. In the absence of formal documentation for internal oversight, this potential governance gap was rolled up to this Attribute 2.01, which is an overview of Principle 2. For clarification, the Arizona Attorney General's Office is not considered an oversight entity. Their purpose was to investigate for criminal activities. Hence, many of the open items in their report were left unresolved because the issues were noteworthy investigative facts but did not identify a crime.
Potential Governance Gap:
Contrary to the Green Book, no entity was identified as having an oversight body for MC Election Department activities associated with drop box anomalies. The investigation confirmed procedure violations. However, the causes for these procedure violations may still exist in the absence of an oversight entity or documentation within a Corrective Action Plan Process.
