New pages

From Corrective Action Plan AZ

19:1519:15, 15 August 2026 6.02 (hist | edit) [814 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Risk Assessment''' '''Principle 6 - Define Objectives and Risk Tolerances''' '''Attribute 6.02''' - Management defines objectives, and related subobjectives, in specific and measurable terms to enable the design of internal control for related risks.<sup>34</sup> Specific terms are fully and clearly set forth so they can be easily understood. Measurable terms allow for the assessment of performance toward achieving objectives. Objectives are initially set as part of...") Tag: Visual edit
19:0919:09, 15 August 2026 5.08 (hist | edit) [1,389 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 5 - Enforce Accountability''' '''Attribute 5.08''' - Management is responsible for evaluating pressure on personnel to help personnel fulfill their assigned responsibilities in accordance with the entity's standards of conduct. Management can adjust excessive pressures using many different tools, such as rebalancing workloads or increasing resource levels.") Tag: Visual edit
19:0719:07, 15 August 2026 5.07 (hist | edit) [626 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 5 - Enforce Accountability''' '''Attribute 5.07''' - Management adjusts excessive pressures on personnel in the entity. Pressure can appear in an entity because of goals management established to meet objectives or cyclical demands of various processes the entity performs, such as year-end financial statement preparation. Excessive pressure can result in personnel "cutting corners" to meet the established goals.") Tag: Visual edit
19:0519:05, 15 August 2026 5.06 (hist | edit) [627 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 5 - Enforce Accountability''' '''Attribute 5.06''' - Management, with oversight from the oversight body, takes corrective action as necessary to enforce accountability for internal control in the entity. These actions can range from informal feedback provided by the direct supervisor to disciplinary action taken by the oversight body, depending on the significance of the deficiency to the internal control system.") Tag: Visual edit
19:0319:03, 15 August 2026 5.05 (hist | edit) [1,020 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 5 - Enforce Accountability''' '''Attribute 5.05''' - Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity's standards of conduct, the role of the service organiza...") Tag: Visual edit
19:0119:01, 15 August 2026 5.04 (hist | edit) [453 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 5 - Enforce Accountability''' '''Attribute 5.04''' - If management establishes incentives, management recognizes that such actions can yield unintended consequences and evaluates incentives so that they align with the entity's standards of conduct.") Tag: Visual edit
18:5918:59, 15 August 2026 5.03 (hist | edit) [501 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 5 - Enforce Accountability''' '''Attribute 5.03''' - Management holds personnel accountable for performing their assigned internal control responsibilities. The oversight body, in turn, holds both management and the entire organization accountable for its internal control responsibilities.") Tag: Visual edit
18:5718:57, 15 August 2026 5.02 (hist | edit) [827 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 5 - Enforce Accountability''' '''Attribute 5.02''' - Management enforces accountability of individuals performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibi...") Tag: Visual edit
18:5418:54, 15 August 2026 5.01 (hist | edit) [607 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 4 - Demonstrate Commitment to Competence''' '''Attribute 5.01''' - Management should evaluate performance and hold individuals accountable for their internal control responsibilities. '''Green Book Attribute Categories:''' The following attributes contribute to the design, implementation, and operating effectiveness of this principle: * Enforcement of Accountability * Consideration of Excessive Pressures") Tag: Visual edit
18:5118:51, 15 August 2026 4.08 (hist | edit) [572 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 4 - Demonstrate Commitment to Competence''' '''Attribute 4,08''' - Management defines contingency plans for assigning responsibilities if a key role in the entity is vacated without advance notice. The importance of the key role in the internal control system and the impact to the entity of its vacancy dictates the formality and depth of the contingency plan.") Tag: Visual edit
18:4918:49, 15 August 2026 4.07 (hist | edit) [772 bytes] Neil thibodaux (talk | contribs) (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
18:4618:46, 15 August 2026 4.06 (hist | edit) [633 bytes] Neil thibodaux (talk | contribs) (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
18:4418:44, 15 August 2026 4.05 (hist | edit) [1,162 bytes] Neil thibodaux (talk | contribs) (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
18:4118:41, 15 August 2026 4.04 (hist | edit) [920 bytes] Neil thibodaux (talk | contribs) (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
18:3818:38, 15 August 2026 4.03 (hist | edit) [603 bytes] Neil thibodaux (talk | contribs) (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 4.02 (hist | edit) [730 bytes] Neil thibodaux (talk | contribs) (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
18:3318:33, 15 August 2026 4.01 (hist | edit) [668 bytes] Neil thibodaux (talk | contribs) (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
18:2918:29, 15 August 2026 3.12 (hist | edit) [781 bytes] Neil thibodaux (talk | contribs) (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
18:2718:27, 15 August 2026 3.11 (hist | edit) [590 bytes] Neil thibodaux (talk | contribs) (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
18:2018:20, 15 August 2026 3.08 (hist | edit) [968 bytes] Neil thibodaux (talk | contribs) (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
18:1818:18, 15 August 2026 3.07 (hist | edit) [712 bytes] Neil thibodaux (talk | contribs) (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
18:1518:15, 15 August 2026 3.06 (hist | edit) [639 bytes] Neil thibodaux (talk | contribs) (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
18:1318:13, 15 August 2026 3.05 (hist | edit) [634 bytes] Neil thibodaux (talk | contribs) (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
18:0618:06, 15 August 2026 3.03 (hist | edit) [1,006 bytes] Neil thibodaux (talk | contribs) (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
18:0318:03, 15 August 2026 3.02 (hist | edit) [612 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 3 - Establish Structure, Responsibility, and Authority''' '''Attribute 3.02''' - Management establishes the organizational structure necessary to enable the entity to plan, execute, control, and assess the organization in achieving its objectives. Management develops the overall responsibilities from the entity's objectives that enable the entity to achieve its objectives and address related risks.") Tag: Visual edit
18:0018:00, 15 August 2026 3.01 (hist | edit) [724 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 3 - Establish Structure, Responsibility, and Authority''' '''Attribute''' '''3.01''' - Management should establish an organizational structure, assign responsibility, and delegate authority to achieve the entity's objectives. '''Green Book Attribute Categories''' The following attributes contribute to the design, implementation, and operating effectiveness of this principle: * Organizational Structure * Assignment of Responsibi...") Tag: Visual edit
17:4717:47, 15 August 2026 2.13 (hist | edit) [480 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 2 - Exercise Oversight Responsibility''' '''Attribute''' '''2.13 -''' The oversight body is responsible for overseeing the remediation of deficiencies as appropriate and for providing direction to management on appropriate time frames for correcting these deficiencies.") Tag: Visual edit
17:4417:44, 15 August 2026 2.12 (hist | edit) [835 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 2 - Exercise Oversight Responsibility''' '''Attribute''' '''2.12''' - Management reports deficiencies identified in the internal control system to the oversight body. The oversight body oversees and provides direction to management on the remediation of these deficiencies. The oversight body also provides direction when a deficiency crosses organizational boundaries or units, or when the interests of management may conflict with r...") Tag: Visual edit
17:4117:41, 15 August 2026 2.11 (hist | edit) [410 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 2 - Exercise Oversight Responsibility''' '''Attribute 2.11''' - The oversight body provides input to management's plans for remediation of deficiencies in the internal control system as appropriate.") Tag: Visual edit
17:3717:37, 15 August 2026 2.10 (hist | edit) [813 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 2 - Exercise Oversight Responsibility''' '''Attribute''' '''2.10''' - These responsibilities are supported by the organizational structure that management establishes.<sup>26</sup> The oversight body oversees management's design, implementation, and operation of the entity's organizational structure so that the processes necessary to enable the oversight body to fulfill its responsibilities exist and are operating effectively.") Tag: Visual edit
17:3117:31, 15 August 2026 2.09 (hist | edit) [1,534 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 2 - Exercise Oversight Responsibility''' '''Attribute''' '''2.09 -''' The oversight body oversees management's design, implementation, and operation of the entity's internal control system. The oversight body's responsibilities for the entity's internal control system include the following: * '''Control Environment''' - Establish integrity and ethical values, develop expectations of competence, and maintain accountability to al...") Tag: Visual edit
16:5716:57, 15 August 2026 2.08 (hist | edit) [773 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 2 - Exercise Oversight Responsibility''' '''Attribute''' '''2.08''' - If authorized by applicable laws and regulations, the entity may also consider including independent members as part of an oversight body. Independent members with relevant expertise provide value through their impartial evaluation of the entity and its operations in achieving objectives. <nowiki>***</nowiki> '''Navigational Buttons:''' * '''Index of Attrib...") Tag: Visual edit
16:5216:52, 15 August 2026 2.07 (hist | edit) [1,576 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 2 - Exercise Oversight Responsibility''' '''Attribute''' '''2.07 -''' Further, in determining the number of members of an oversight body, the entity or applicable body considers the need for members of the oversight body to have specialized skills to enable discussion, offer constructive criticism to management, and make appropriate oversight decisions. Some specialized skills may include the following: * Internal control minds...") Tag: Visual edit
16:5016:50, 15 August 2026 2.06 (hist | edit) [770 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 2 - Exercise Oversight Responsibility''' '''Attribute''' '''2.06''' - The entity or applicable body also considers the expertise members need to oversee, question, and evaluate management. Capabilities expected of all members of an oversight body include integrity and ethical values, leadership, critical thinking, and problem-solving abilities. <nowiki>***</nowiki> '''Navigational Buttons:''' * '''Index of Attributes''' * '...") Tag: Visual edit
16:4816:48, 15 August 2026 2.05 (hist | edit) [1,005 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 2 - Exercise Oversight Responsibility''' '''Attribute 2.05''' - Members of an oversight body understand the entity's objectives, its related risks, and expectations of its stakeholders. In addition to an oversight body, an organization within the federal government may have several bodies that are key stakeholders for the entity, such as the White House, Congress, the Office of Management and Budget, and the Department of the Trea...") Tag: Visual edit
16:4616:46, 15 August 2026 2.04 (hist | edit) [694 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 2 - Exercise Oversight Responsibility''' '''Attribute''' '''2.04''' - In selecting members for an oversight body, the entity or applicable body defines the entity knowledge, relevant expertise, number of members, and possible independence needed to fulfill the oversight responsibilities for the entity. '''Navigational Buttons:''' * '''Index of Attributes''' * '''Previous Attribute -''' * '''Next Attribute -'''") Tag: Visual edit
16:3016:30, 15 August 2026 2.03 (hist | edit) [1,068 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 2 - Exercise Oversight Responsibility''' '''Attribute''' '''2.03''' -") Tag: Visual edit
16:2316:23, 15 August 2026 2.01 (hist | edit) [795 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 2 - Exercise Oversight Responsibility''' '''Attribute''' '''2.01''' - The oversight body should oversee the entity's internal control system. '''Navigational Buttons:''' * '''Index of Attributes''' * '''Previous Attribute -''' '''1.10''' * '''Next Attribute -''' '''2.02'''") Tag: Visual edit
15:2015:20, 15 August 2026 8.05, (hist | edit) [50 bytes] Neil thibodaux (talk | contribs) (Created page with "Delete this page; there is no comma in the number.") Tag: Visual edit
15:0115:01, 15 August 2026 8.04 (hist | edit) [1,661 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute 8,04''' - Management considers the types of fraud, improper payments, and information security breaches that may occur, along with relevant risk factors, when identifying risks related to these areas. While risks may be greater when multiple risk factors are present, the presence of one factor may still indicate a risk. Performing an analysis to identify...") Tag: Visual edit
14:5214:52, 15 August 2026 8.04, (hist | edit) [70 bytes] Neil thibodaux (talk | contribs) (Created page with "Risk Assessment '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute 8.4''' - Management considers the types of fraud, improper payments, and information security breaches that may occur, along with relevant risk factors, when identifying risks related to these areas. While risks may be greater when multiple risk factors are present, the presence of one factor may still indicate a risk. Performing an analysis to identify the ro...") Tag: Visual edit
11:3811:38, 15 August 2026 8.02 (hist | edit) [2,935 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute 8.02''' - Management identifies risks related to fraud, improper payments, and information security through the same risk identification process performed for all analyzed risks. However, these risks are discussed further in this principle because they may be pervasive or have an impact on multiple processes and can often be inadequately addressed in the...") Tag: Visual edit
10:4710:47, 15 August 2026 Index of Attributes (hist | edit) [9,935 bytes] Neil thibodaux (talk | contribs) (Created page with " ==== Principle 1 - Demonstrate Commitment to Integrity and Ethical Values ==== * '''Attribute 1.01''' '''''<big>Tone at the Top</big>''''' * '''Attribute 1.02''' * '''Attribute 1.03 - with potential governance gap example(s)''' * '''Attribute 1.04''' * '''Attribute 1.05''' '''<big>Standards of Conduct</big>''' * '''Attribute 1.06''' * '''Attribute 1.07''' '''<big>Adherence to Standards of Conduct</big>''' * '''...") Tag: Visual edit
04:5604:56, 15 August 2026 8.01 (hist | edit) [2,425 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute 8.01''' - Management should consider risks related to fraud, improper payments, and information security when identifying, analyzing, and responding to risks.<sup>52</sup> '''General Attributes''' The following attributes contribute to the design, implementation, and operating effectiveness of this principle: * Identify Risks Related to Fraud, Imprope...") Tag: Visual edit
04:0604:06, 15 August 2026 7.04 (hist | edit) [2,798 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Risk Assessment''' '''<big>Principle 7 - Identify, Analyze, and Respond to Risks</big>''' '''Attribute 7.04 -''' Management considers all significant interactions within the entity and with external parties,<sup>43</sup> changes within the entity's internal and external environments,<sup>44</sup> and other internal and external factors to identify risks throughout the entity. Management considers these factors at both the entity and transaction levels to comprehensi...") Tag: Visual edit
03:4903:49, 15 August 2026 7.15 (hist | edit) [1,598 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Risk Assessment''' '''Principle 7 - Identify, Analyze, and Respond to Risks''' '''Attribute 7.15 -''' Management documents the results of the risk assessments, including the identification, analysis, and response to risks, that are completed on both a periodic and ongoing basis. This includes documentation of the consideration of risks related to fraud, improper payments, information security, and significant internal and external changes that could impact the inter...") Tag: Visual edit
03:2403:24, 15 August 2026 7:15 (hist | edit) [1,433 bytes] Neil thibodaux (talk | contribs) (Created page with "Risk Assessment Principle 7 - Identify, Analyze, and Respond to Risks Attribute - 7.15") Tag: Visual edit

22:5622:56, 14 August 2026 6.01 (hist | edit) [1,594 bytes] Neil thibodaux (talk | contribs) (Created page with "'''<big>Principle 6: Define Objectives and Risk Tolerances</big>''' '''Attribute 6.01:''' Management should define objectives clearly to enable the identification of risks and define risk tolerances.") Tag: Visual edit
10:4910:49, 14 August 2026 1.10 (hist | edit) [2,070 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 1: Demonstrate Commitment to Integrity and Ethical Values''' '''Adherence to Standards of Conduct''' '''Attribute 1.10:''' Management determines tolerance levels for deviations from standards of conduct. For instance, management may determine that the entity will have zero tolerance for deviations from certain expected standards of conduct, while deviations from others may be addressed with warnings to personnel. Management estab...") Tag: Visual edit
10:4610:46, 14 August 2026 1.09 (hist | edit) [1,884 bytes] Neil thibodaux (talk | contribs) (Created page with "'''Control Environment''' '''Principle 1: Demonstrate Commitment to Integrity and Ethical Values''' '''Adherence to Standards of Conduct''' '''Attribute 1.09:''' Management uses established standards of conduct as the basis for evaluating adherence to integrity and ethical values across the organization. Management evaluates the adherence to standards of conduct across all levels of the entity. To gain assurance that the entity's standards of conduct are implemented e...") Tag: Visual edit

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