User contributions for Neil thibodaux

15 August 2026

• 18:4918:49, 15 August 2026 diff hist +602 N 4.07 Created page with "'''Control Environment''' '''Principle 4 - Demonstrate Commitment to Competence''' '''Attribute 4.07''' - Management defines succession plans for key roles, chooses succession candidates, and trains succession candidates to assume the key roles. If management relies on a service organization to fulfill the assigned responsibilities of key roles in the entity, management assesses whether the service organization can continue in these key roles, identifies other candidat..." Tag: Visual edit
• 18:4718:47, 15 August 2026 diff hist +6 4.06 No edit summary current Tag: Visual edit
• 18:4718:47, 15 August 2026 diff hist +164 4.06 No edit summary
• 18:4618:46, 15 August 2026 diff hist +463 N 4.06 Created page with "'''Control Environment''' '''Principle 4 - Demonstrate Commitment to Competence''' '''Attribute 4.06''' - Management defines succession and contingency plans for key roles to help the entity continue achieving its objectives. Succession plans address the entity's need to replace competent personnel over the long term, whereas contingency plans address the entity's need to respond to sudden personnel changes that could compromise the internal control system." Tag: Visual edit
• 18:4518:45, 15 August 2026 diff hist +6 4.05 No edit summary current Tag: Visual edit
• 18:4418:44, 15 August 2026 diff hist +164 4.05 No edit summary
• 18:4418:44, 15 August 2026 diff hist +992 N 4.05 Created page with "'''Control Environment''' '''Principle 4 - Demonstrate Commitment to Competence''' '''Attribute 4.05''' - Management recruits, develops, and retains competent personnel to achieve the entity's objectives. Management considers the following: * '''Recruit''' - Conduct procedures to determine whether a particular candidate fits the organizational needs and has the competence for the proposed role. * '''Train''' - Enable individuals to develop competencies appropriate for..." Tag: Visual edit
• 18:4218:42, 15 August 2026 diff hist +6 4.04 No edit summary current Tag: Visual edit
• 18:4218:42, 15 August 2026 diff hist +164 4.04 No edit summary
• 18:4118:41, 15 August 2026 diff hist +750 N 4.04 Created page with "'''Control Environment''' '''Principle 4 - Demonstrate Commitment to Competence''' '''Attribute 4.04''' - Personnel need to possess and maintain a level of competence that allows them to accomplish their assigned responsibilities, as well as understand the importance of effective internal control. Holding personnel accountable to established policies by evaluating their competence is integral to attracting, developing, and retaining individuals. Management evaluates co..." Tag: Visual edit
• 18:3918:39, 15 August 2026 diff hist +6 4.03 No edit summary current Tag: Visual edit
• 18:3918:39, 15 August 2026 diff hist +164 4.03 No edit summary
• 18:3818:38, 15 August 2026 diff hist +433 N 4.03 Created page with "'''Control Environment''' '''Principle 4 - Demonstrate Commitment to Competence''' '''Attribute 4.03''' - Management considers standards of conduct, assigned responsibility, and delegated authority when establishing expectations. Management establishes expectations of competence for key roles. Management may also establish expectations of competence for all personnel through policies within the entity's internal control system." Tag: Visual edit
• 18:3718:37, 15 August 2026 diff hist +6 4.02 No edit summary current Tag: Visual edit
• 18:3718:37, 15 August 2026 diff hist +164 4.02 No edit summary
• 18:3718:37, 15 August 2026 diff hist +560 N 4.02 Created page with "'''Control Environment''' '''Principle 4 - Demonstrate Commitment to Competence''' '''Attribute 4.02''' - Management establishes expectations of competence for key roles, and other roles at management's discretion, to help the entity achieve its objectives. Competence is the capability to carry out assigned responsibilities. It requires relevant knowledge, skills, and abilities, which are gained largely from professional experience, training, and certifications. It is..." Tag: Visual edit
• 18:3518:35, 15 August 2026 diff hist +6 4.01 No edit summary current Tag: Visual edit
• 18:3418:34, 15 August 2026 diff hist +164 4.01 No edit summary
• 18:3318:33, 15 August 2026 diff hist +498 N 4.01 Created page with "'''Control Environment''' '''Principle 4 - Demonstrate Commitment to Competence''' '''Attribute 4.01''' - Management should demonstrate a commitment to recruit, develop, and retain competent individuals. '''Green Book Attribute Categories:''' The following attributes contribute to the design, implementation, and operating effectiveness of this principle: * Expectations of Competence * Recruitment, Development, and Retention of Individuals * Succession and Contingenc..." Tag: Visual edit
• 18:3018:30, 15 August 2026 diff hist +6 3.12 No edit summary current Tag: Visual edit
• 18:3018:30, 15 August 2026 diff hist +164 3.12 No edit summary
• 18:2918:29, 15 August 2026 diff hist +611 N 3.12 Created page with "'''Control Environment''' '''Principle 3 - Establish Structure, Responsibility, and Authority''' '''Attribute 3.12''' - The extent of documentation needed to support the design, implementation, and operating effectiveness of the five components of internal control is a matter of judgment for management. Management considers the benefits and costs of documentation for the entity as well as the size, nature, and complexity of the entity and its objectives. Some level of..." Tag: Visual edit
• 18:2818:28, 15 August 2026 diff hist +6 3.11 No edit summary current Tag: Visual edit
• 18:2818:28, 15 August 2026 diff hist +164 3.11 No edit summary
• 18:2718:27, 15 August 2026 diff hist +420 N 3.11 Created page with "'''Control Environment''' '''Principle 3 - Establish Structure, Responsibility, and Authority''' '''Attribute 3.11''' - Management documents internal control to meet operational needs. Documentation of controls, including changes to controls, is evidence that controls are identified, capable of being communicated to those responsible for their performance, and capable of being monitored and evaluated by the entity." Tag: Visual edit
• 18:2618:26, 15 August 2026 diff hist +5 3.10 No edit summary current Tag: Visual edit
• 18:2518:25, 15 August 2026 diff hist +125 3.10 No edit summary
• 18:2518:25, 15 August 2026 diff hist +27 3.10 No edit summary Tag: Visual edit
• 18:2418:24, 15 August 2026 diff hist +23 3.09 No edit summary current Tag: Visual edit
• 18:2318:23, 15 August 2026 diff hist +124 3.09 No edit summary
• 18:2218:22, 15 August 2026 diff hist +28 3.09 No edit summary Tag: Visual edit
• 18:2118:21, 15 August 2026 diff hist +6 3.08 No edit summary current Tag: Visual edit
• 18:2118:21, 15 August 2026 diff hist +164 3.08 No edit summary
• 18:2018:20, 15 August 2026 diff hist +798 N 3.08 Created page with "'''Control Environment''' '''Principle 3 - Establish Structure, Responsibility, and Authority''' '''Attribute 3.08''' - Management determines what level of authority each key role needs to fulfill a responsibility. Management delegates authority only to the extent required to achieve the entity's objectives. As part of delegating authority, management evaluates each delegation for proper segregation of duties within the organizational structure. Segregation of duties h..." Tag: Visual edit
• 18:1918:19, 15 August 2026 diff hist +6 3.07 No edit summary current Tag: Visual edit
• 18:1818:18, 15 August 2026 diff hist +164 3.07 No edit summary
• 18:1818:18, 15 August 2026 diff hist +542 N 3.07 Created page with "'''Control Environment''' '''Principle 3 - Establish Structure, Responsibility, and Authority''' '''Attribute 3.07 -''' Management considers the overall responsibilities assigned across the organizational structure, determines what key roles are needed to fulfill the assigned responsibilities, and establishes the key roles. Those in key roles can further assign responsibility for internal control to roles below them in the organizational structure, but they retain owne..." Tag: Visual edit
• 18:1718:17, 15 August 2026 diff hist +6 3.06 No edit summary current Tag: Visual edit
• 18:1618:16, 15 August 2026 diff hist +164 3.06 No edit summary
• 18:1518:15, 15 August 2026 diff hist +469 N 3.06 Created page with "'''Control Environment''' '''Principle 3 - Establish Structure, Responsibility, and Authority''' '''Attribute 3.06''' - To achieve the entity's objectives and address related risks, management assigns responsibility and delegates authority to key roles throughout the entity. A key role is a position in the organizational structure that is assigned an overall responsibility of the entity. Generally, key roles relate to senior management positions within an entity." Tag: Visual edit
• 18:1418:14, 15 August 2026 diff hist +6 3.05 No edit summary current Tag: Visual edit
• 18:1318:13, 15 August 2026 diff hist +164 3.05 No edit summary
• 18:1318:13, 15 August 2026 diff hist +464 N 3.05 Created page with "'''Control Environment''' '''Principle 3 - Establish Structure, Responsibility, and Authority''' '''Attribute 3.05''' - Management periodically evaluates the organizational structure so that it meets the entity's objectives and has adapted to any new entity objectives, such as to comply with a new law or regulation. Management also adapts the organizational structure as necessary to respond to risks and identified deficiencies in the internal control system." Tag: Visual edit
• 18:0918:09, 15 August 2026 diff hist +6 3.04 No edit summary current Tag: Visual edit
• 18:0918:09, 15 August 2026 diff hist +124 3.04 No edit summary
• 18:0718:07, 15 August 2026 diff hist +6 3.03 No edit summary current Tag: Visual edit
• 18:0718:07, 15 August 2026 diff hist +164 3.03 No edit summary
• 18:0618:06, 15 August 2026 diff hist +836 N 3.03 Created page with "'''Control Environment''' '''Principle 3 - Establish Structure, Responsibility, and Authority''' '''Attribute''' '''3.03''' - Management develops an organizational structure with an understanding of the overall responsibilities and assigns these responsibilities to enable the organization to operate efficiently and effectively, comply with applicable laws and regulations, and reliably report information. Based on the nature of the assigned overall responsibility and re..." Tag: Visual edit
• 18:0418:04, 15 August 2026 diff hist +6 3.02 No edit summary current Tag: Visual edit
• 18:0418:04, 15 August 2026 diff hist +164 3.02 No edit summary