17.03
Monitoring
Principle 17 - Evaluate Issues and Remediate Deficiencies
Attribute 17.03 - Personnel may identify internal control issues while performing their assigned internal control responsibilities. Personnel communicate these issues internally to the person in the key role responsible for the internal control or associated process and, when appropriate, to at least one level of management above that individual. Depending on the nature of the issues, personnel may consider reporting certain issues to the oversight body or an established hotline. Such issues may include
- issues that cut across the organizational structure or extend outside the entity to service organizations, contractors, or suppliers and
- issues that may not be remediated because of the interests of management, such as sensitive information regarding fraud or other illegal acts.
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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. This was a difficult attribute to address. The inspector did not identify any concerns. However, it is possible that concerns may have been reported confidentially. Regardless, the inspector did not identify any issues that had been reported by the MC Election Staff or the results of an investigation into any internal allegations.
