User contributions for Neil thibodaux

15 August 2026

• 19:2519:25, 15 August 2026 diff hist +6 6.05 No edit summary current Tag: Visual edit
• 19:2519:25, 15 August 2026 diff hist +164 6.05 No edit summary
• 19:2419:24, 15 August 2026 diff hist +630 6.05 No edit summary Tag: Visual edit
• 19:2319:23, 15 August 2026 diff hist +104 N 6.05 Created page with "'''Risk Assessment''' '''Principle 6 - Define Objectives and Risk Tolerances''' '''Attribute 6.05''' -" Tag: Visual edit
• 19:2319:23, 15 August 2026 diff hist +6 6.04 No edit summary current Tag: Visual edit
• 19:2219:22, 15 August 2026 diff hist +164 6.04 No edit summary
• 19:2219:22, 15 August 2026 diff hist +469 N 6.04 Created page with "'''Risk Assessment''' '''Principle 6 - Define Objectives and Risk Tolerances''' '''Attribute 6.04''' - Management defines objectives in measurable terms so that performance toward achieving those objectives can be assessed. Measurable objectives are generally free of bias and do not require subjective judgments to dominate their measurement. Measurable objectives are also stated in a quantitative or qualitative form that permits reasonably consistent measurement." Tag: Visual edit
• 19:1819:18, 15 August 2026 diff hist +6 6.03 No edit summary current Tag: Visual edit
• 19:1719:17, 15 August 2026 diff hist +164 6.03 No edit summary
• 19:1719:17, 15 August 2026 diff hist +694 N 6.03 Created page with "'''Risk Assessment''' '''Principle 6 - Define Objectives and Risk Tolerances''' '''Attribute 6.03''' - Management defines objectives in specific terms, so that they are understood at all levels of the entity. This involves clearly defining what is to be achieved, who is to achieve it, how it will be achieved, and the time frames for achievement. All objectives can be broadly classified into one or more of three categories: operations, reporting, or compliance. Reportin..." Tag: Visual edit
• 19:1619:16, 15 August 2026 diff hist +6 6.02 No edit summary current Tag: Visual edit
• 19:1519:15, 15 August 2026 diff hist +164 6.02 No edit summary
• 19:1519:15, 15 August 2026 diff hist +644 N 6.02 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.³⁴ 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
• 19:1419:14, 15 August 2026 diff hist +235 6.01 No edit summary current Tag: Visual edit
• 19:1219:12, 15 August 2026 diff hist +124 6.01 No edit summary
• 19:1019:10, 15 August 2026 diff hist +6 5.08 No edit summary Tag: Visual edit
• 19:1019:10, 15 August 2026 diff hist +164 5.08 No edit summary
• 19:0919:09, 15 August 2026 diff hist +399 N 5.08 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
• 19:0819:08, 15 August 2026 diff hist +6 5.07 No edit summary current Tag: Visual edit
• 19:0819:08, 15 August 2026 diff hist +164 5.07 No edit summary
• 19:0719:07, 15 August 2026 diff hist +456 N 5.07 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
• 19:0619:06, 15 August 2026 diff hist +6 5.06 No edit summary current Tag: Visual edit
• 19:0519:05, 15 August 2026 diff hist +164 5.06 No edit summary
• 19:0519:05, 15 August 2026 diff hist +457 N 5.06 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
• 19:0419:04, 15 August 2026 diff hist +6 5.05 No edit summary current Tag: Visual edit
• 19:0319:03, 15 August 2026 diff hist +164 5.05 No edit summary
• 19:0319:03, 15 August 2026 diff hist +850 N 5.05 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
• 19:0219:02, 15 August 2026 diff hist +164 5.04 No edit summary current
• 19:0119:01, 15 August 2026 diff hist +289 N 5.04 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
• 19:0019:00, 15 August 2026 diff hist +6 5.03 No edit summary current Tag: Visual edit
• 18:5918:59, 15 August 2026 diff hist +164 5.03 No edit summary
• 18:5918:59, 15 August 2026 diff hist +331 N 5.03 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
• 18:5818:58, 15 August 2026 diff hist +6 5.02 No edit summary current Tag: Visual edit
• 18:5718:57, 15 August 2026 diff hist +164 5.02 No edit summary
• 18:5718:57, 15 August 2026 diff hist +657 N 5.02 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
• 18:5618:56, 15 August 2026 diff hist −8 5.01 No edit summary current Tag: Visual edit
• 18:5418:54, 15 August 2026 diff hist +164 5.01 No edit summary
• 18:5418:54, 15 August 2026 diff hist +451 N 5.01 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
• 18:5218:52, 15 August 2026 diff hist +6 4.08 No edit summary current Tag: Visual edit
• 18:5118:51, 15 August 2026 diff hist +164 4.08 No edit summary
• 18:5118:51, 15 August 2026 diff hist +402 N 4.08 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
• 18:5018:50, 15 August 2026 diff hist +6 4.07 No edit summary current Tag: Visual edit
• 18:4918:49, 15 August 2026 diff hist +164 4.07 No edit summary
• 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