User contributions for Neil thibodaux

16 August 2026

• 05:1905:19, 16 August 2026 diff hist +693 N 16.07 Created page with "'''Monitoring''' '''Principle 16 - Perform Monitoring Activities''' '''Attribute 16.07''' - Management also uses the results of separate evaluations performed in connection with internal and external audits, investigations, and other evaluations that may involve the review of internal control design and testing of internal controls to help identify issues in the internal control system. These audits and other evaluations may be mandated by law and are performed by inte..." Tag: Visual edit
• 05:1805:18, 16 August 2026 diff hist +1,140 N 16.06 Created page with "'''Monitoring''' '''Principle 16 - Perform Monitoring Activities''' '''Attribute 16.06''' - Management uses separate evaluations to monitor the design and operating effectiveness of the overall internal control system at a specific time or of a specific function or process. The scope and frequency of separate evaluations depend primarily on the assessment of risks, risk responses, evolving technology, identification of new risks or deficiencies, results of ongoing moni..." Tag: Visual edit
• 05:1705:17, 16 August 2026 diff hist +679 N 16.05 Created page with "'''Monitoring''' '''Principle 16 - Perform Monitoring Activities''' '''Attribute 16.05''' - Management performs ongoing monitoring of the design and operating effectiveness of the internal control system as part of the normal course of operations. Ongoing monitoring includes regular management and supervisory activities, comparisons, reconciliations, trend analysis, data analytics, activities to identify improper payments or potential fraud, testing, and other routine..." Tag: Visual edit
• 05:1605:16, 16 August 2026 diff hist +578 N 16.04 Created page with "'''Monitoring''' '''Principle 16 - Perform Monitoring Activities''' '''Attribute 16.04''' - Management monitors the internal control system through ongoing monitoring and separate evaluations. Ongoing monitoring is built into the entity's operations, performed continually, and responsive to change. Separate evaluations are performed periodically and may provide feedback on the effectiveness of ongoing monitoring. Many of the methods and tools described below may be use..." Tag: Visual edit
• 05:1405:14, 16 August 2026 diff hist +651 N 16.03 Created page with "'''Monitoring''' '''Principle 16 - Perform Monitoring Activities''' '''Attribute 16.03''' - Once established, management can use the baseline as criteria in evaluating the internal control system and make changes to reduce the difference between the criteria and condition. Management reduces this difference in one of two ways. Management either changes the design of the internal control system to better address the objectives and risks of the entity or improves the ope..." Tag: Visual edit
• 05:1405:14, 16 August 2026 diff hist +807 N 16.02 Created page with "'''Monitoring''' '''Principle 16 - Perform Monitoring Activities''' '''Attribute 16.02''' - Monitoring activities evaluate whether each of the five components of internal control, including controls to effect the principles within each component, is present and functioning or if change is needed. Management establishes a baseline to monitor the internal control system. The baseline is the current state of the internal control system compared against management's design..." Tag: Visual edit
• 05:1305:13, 16 August 2026 diff hist +456 N 16.01 Created page with "'''Monitoring''' '''Principle 16 - Perform Monitoring Activities''' '''Attribute 16.01''' - Management should establish and operate monitoring activities to monitor the internal control system and evaluate the results. <u>Attribute Categories</u> The following attributes contribute to the design, implementation, and operating effectiveness of this principle: * Establishment of a Baseline * Internal Control System Monitoring * Evaluation of Results" Tag: Visual edit
• 05:0705:07, 16 August 2026 diff hist +164 15.09 No edit summary
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• 05:0305:03, 16 August 2026 diff hist +417 N 15.09 Created page with "'''Information and Communication''' '''Principle 15 - Communicate Externally''' '''Attribute 15.09''' - Government entities not only report to the head of the government, legislators, and regulators but to the public as well. In the federal government, entities not only report to the President and Congress but also to the public. Entities consider appropriate methods for communicating with such a broad audience." Tag: Visual edit
• 05:0005:00, 16 August 2026 diff hist +434 N 15.08 Created page with "'''Information and Communication''' '''Principle 15 - Communicate Externally''' '''Attribute 15.08''' - Based on consideration of the factors, management selects appropriate methods of communication. Management evaluates the entity's methods of communication on a periodic and ongoing basis so that the organization has the appropriate tools to communicate quality information throughout and outside of the entity on a timely basis." Tag: Visual edit
• 04:5904:59, 16 August 2026 diff hist +715 N 15.07 Created page with "'''Information and Communication''' '''Principle 15 - Communicate Externally''' '''Attribute 15.07''' - Management selects appropriate methods for communicating externally. Management considers a variety of factors in selecting an appropriate method of communication. Some factors to consider follow: * '''Audience''' - The intended recipients of the communication. * '''Nature of information''' - The purpose and type of information being communicated. * '''Availability'..." Tag: Visual edit
• 04:5804:58, 16 August 2026 diff hist +537 N 15.06 Created page with "'''Information and Communication''' '''Principle 15 - Communicate Externally''' '''Attribute 15.06''' - External parties use separate reporting lines when external reporting lines are compromised. Laws and regulations may require entities to establish separate lines of communication, such as whistleblower and ethics hotlines, for communicating confidential information. Management informs external parties of these separate reporting lines, how they operate, how they are..." Tag: Visual edit
• 04:5704:57, 16 August 2026 diff hist +437 N 15.05 Created page with "'''Information and Communication''' '''Principle 15 - Communicate Externally''' '''Attribute 15.05''' - The oversight body obtains information through reporting lines from external parties. Information communicated to the oversight body includes significant matters relating to risks, changes, and issues that impact the entity's internal control system. This communication is necessary for the effective oversight of internal control." Tag: Visual edit
• 04:5504:55, 16 August 2026 diff hist +740 N 15.04 Created page with "'''Information and Communication''' '''Principle 15 - Communicate Externally''' '''Attribute 15.04''' - Management obtains information through reporting lines from external parties. Information communicated to management includes significant matters relating to risks, changes, or issues that impact the entity's internal control system. Communication may also include information for the entity to achieve program-related objectives. These communications are necessary for..." Tag: Visual edit
• 04:5404:54, 16 August 2026 diff hist +976 N 15.03 Created page with "'''Information and Communication''' '''Principle 15 - Communicate Externally''' '''Attribute 15.03''' - Management communicates relevant and quality information externally through reporting lines so that appropriate external parties can help the entity achieve its objectives, address related risks, and support its internal control system. Information communicated by management includes significant matters relating to the entity's events and activities that impact its i..." Tag: Visual edit
• 04:5304:53, 16 August 2026 diff hist 0 15.02 No edit summary Tag: Visual edit
• 04:5104:51, 16 August 2026 diff hist +518 N 15.02 Created page with "'''Information and Communication''' '''Principle 14 - Communicate Internally''' '''Attribute 14.02''' - Management communicates with, and obtains relevant and quality information from, appropriate external parties using established reporting lines. Open two-way external reporting lines allow for this communication. External parties may include service organizations, suppliers, contractors, regulators, regulated entities, external auditors, federal entities, state and l..." Tag: Visual edit
• 04:4804:48, 16 August 2026 diff hist +1 15.01 →March 12, 2026: This is How Maricopa County Chose to be Represented in Court Tag: Visual edit
• 04:4804:48, 16 August 2026 diff hist −2 15.01 →March 12, 2026: This is How Maricopa County Chose to be Represented in Court Tag: Visual edit
• 04:4804:48, 16 August 2026 diff hist −26 15.01 No edit summary
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• 04:4104:41, 16 August 2026 diff hist +419 N 14.08 Created page with "'''Information and Communication''' '''Principle 14 - Communicate Internally''' '''Attribute 14.08''' - Based on consideration of the factors, management selects appropriate methods of communication. Management evaluates the entity's methods of communication on a periodic and ongoing basis so that the organization has the appropriate tools to communicate quality information throughout the entity on a timely basis." Tag: Visual edit
• 04:4004:40, 16 August 2026 diff hist +715 N 14.07 Created page with "'''Information and Communication''' '''Principle 14 - Communicate Internally''' '''Attribute 14.07''' - Management selects appropriate methods for communicating internally. Management considers a variety of factors in selecting an appropriate method of communication. Some factors to consider follow: * '''Audience''' - The intended recipients of the communication. * '''Nature of information''' - The purpose and type of information being communicated. * '''Availability'..." Tag: Visual edit
• 04:3804:38, 16 August 2026 diff hist +546 N 14.06 Created page with "'''Information and Communication''' '''Principle 14 - Communicate Internally''' '''Attribute 14.06''' - Personnel use separate reporting lines to go around upward reporting lines when these lines are compromised. Laws and regulations may require entities to establish separate lines of communication, such as whistleblower and ethics hotlines, for communicating confidential information. Management informs employees of these separate reporting lines, how they operate, how..." Tag: Visual edit
• 04:3704:37, 16 August 2026 diff hist +513 N 14.05 Created page with "'''Information and Communication''' '''Principle 14 - Communicate Internally''' '''Attribute 14.05''' - The oversight body obtains relevant and quality information that flows up the reporting lines from management and other personnel. Information relating to internal control communicated to the oversight body includes significant matters about adherence to, changes in, or issues arising from the internal control system. This upward communication is necessary for the ef..." Tag: Visual edit
• 04:3704:37, 16 August 2026 diff hist +474 N 14.04 Created page with "'''Information and Communication''' '''Principle 14 - Communicate Internally''' '''Attribute 14.04''' - Management obtains relevant and quality information about the entity's business processes that flows up the reporting lines from personnel to help management achieve the entity's objectives. Information communicated by personnel may include internal control issues; this communication helps management identify internal control deficiencies and take corrective action." Tag: Visual edit
• 04:3604:36, 16 August 2026 diff hist +908 N 14.03 Created page with "'''Information and Communication''' '''Principle 14 - Communicate Internally''' '''Attribute 14.03''' - Management communicates relevant and quality information down and across reporting lines to enable personnel to understand and perform key roles in achieving objectives, addressing risks, and supporting the internal control system. In these communications, management assigns the internal control responsibilities for key roles. Communications support the functioning o..." Tag: Visual edit
• 04:3404:34, 16 August 2026 diff hist +439 N 14.02 Created page with "'''Information and Communication''' '''Principle 14 - Communicate Internally''' '''Attribute 14.02''' - Management communicates relevant and quality information throughout the entity using established reporting lines. Communication is the continual, iterative process of providing, sharing, and obtaining necessary information. Quality information is communicated down, across, up, and around reporting lines to all levels of the entity." Tag: Visual edit
• 04:3304:33, 16 August 2026 diff hist +536 N 14.01 Created page with "'''Information and Communication''' '''Principle 14 - Communicate Internally''' '''Attribute 14.01''' - Management should internally communicate relevant and quality information, including objectives and responsibilities for internal control, necessary to support the functioning of the internal control system. <u>Attribute Categories</u> The following attributes contribute to the design, implementation, and operating effectiveness of this principle: * Communication..." Tag: Visual edit
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