16.09
Monitoring
Principle 16 - Perform Monitoring Activities
Attribute 16.09 - Management evaluates and documents the results of ongoing monitoring and separate evaluations to identify internal control issues [documentation requirement]. Management uses this evaluation to determine the effectiveness of the internal control system. Differences between the results of monitoring activities and the previously established baseline may indicate internal control issues, including undocumented changes in the internal control system or potential internal control deficiencies.
Note: The GAO emphasized the "documentation requirements."
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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. It is presumed that no internal investigation was performed and documented. If available, it would have most certainly delivered to the inspector and noted within his report.
