User contributions for Neil thibodaux

16 August 2026

• 16:5916:59, 16 August 2026 diff hist −39 Main Page →Objective Tag: Visual edit
• 16:5816:58, 16 August 2026 diff hist +2,596 Main Page →About You Tag: Visual edit
• 16:1816:18, 16 August 2026 diff hist +1,667 Main Page →Methodology Tag: Visual edit
• 15:5615:56, 16 August 2026 diff hist +1,171 Main Page No edit summary Tag: Visual edit
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• 12:3812:38, 16 August 2026 diff hist +627 N 17.08 Created page with "'''Monitoring''' '''Principle 17 - Evaluate Issues and Remediate Deficiencies''' '''Attribute 17.08''' - Corrective actions also include remediating audit and evaluation findings. The remediation process begins when audit or other review results are reported to management. It is completed only after action has been taken that (1) corrects identified deficiencies, (2) produces improvements, or (3) demonstrates that the findings and recommendations do not warrant managem..." Tag: Visual edit
• 12:3712:37, 16 August 2026 diff hist +515 N 17.07 Created page with "'''Monitoring''' '''Principle 17 - Evaluate Issues and Remediate Deficiencies''' '''Attribute 17.07''' - Corrective actions may include changes to controls within each of the five components of internal control, such as providing training on identified risks or modifying or adding control activities. Management also updates the entity's periodic risk assessment based on the results of monitoring activities and may consider performing ongoing risk assessments when inter..." Tag: Visual edit
• 12:3612:36, 16 August 2026 diff hist +1,071 N 17.06 Created page with "'''Monitoring''' '''Principle 17 - Evaluate Issues and Remediate Deficiencies''' '''Attribute 17.06''' - Management completes and documents corrective actions to remediate internal control deficiencies, including those reported from internal and external audits and evaluations, on a timely basis ['''documentation requirement'''].¹¹⁹ Depending on the nature of the deficiency, either the oversight body or management oversees the prompt remediation of deficienc..." Tag: Visual edit
• 12:3412:34, 16 August 2026 diff hist +1,082 N 17.05 Created page with "'''Monitoring''' '''Principle 17 - Evaluate Issues and Remediate Deficiencies''' '''Attribute 17.05''' - Management evaluates and documents internal control issues and determines appropriate corrective actions for internal control deficiencies, including those reported from internal and external audits and evaluations, on a timely basis ['''documentation requirement''']. Management evaluates issues identified through monitoring activities or reported by personnel to de..." Tag: Visual edit
• 12:3312:33, 16 August 2026 diff hist +415 N 17.04 Created page with "'''Monitoring''' '''Principle 17 - Evaluate Issues and Remediate Deficiencies''' '''Attribute 17.04''' - Depending on the entity's regulatory or compliance requirements, the entity may also be required to report issues externally to appropriate external parties, such as the legislators, regulators, and standard-setting bodies that establish laws, rules, regulations, or standards to which the entity is subject." Tag: Visual edit
• 12:3212:32, 16 August 2026 diff hist +882 N 17.03 Created page with "'''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..." Tag: Visual edit
• 12:3012:30, 16 August 2026 diff hist +413 N 17.02 Created page with "'''Monitoring''' '''Principle 17 - Evaluate Issues and Remediate Deficiencies''' '''Attribute 17.02''' - Personnel report internal control issues through established reporting lines to the appropriate internal and external parties on a timely basis to enable the entity to promptly evaluate those issues and complete corrective action to remediate issues that rise to the level of internal control deficiencies." Tag: Visual edit
• 12:3012:30, 16 August 2026 diff hist +388 N 17.01 Created page with "'''Monitoring''' '''Principle 17 - Evaluate Issues and Remediate Deficiencies''' '''Attribute 17.01''' - Management should remediate identified internal control deficiencies on a timely basis. Attributes The following attributes contribute to the design, implementation, and operating effectiveness of this principle: * Reporting of Issues * Evaluation of Issues * Corrective Actions" Tag: Visual edit
• 12:2712:27, 16 August 2026 diff hist +164 16.10 No edit summary current
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• 12:2412:24, 16 August 2026 diff hist +873 N 16.10 Created page with "'''Monitoring''' '''Principle 16 - Perform Monitoring Activities''' '''Attribute 16.10''' - Management identifies changes in the internal control system that either have occurred or are needed because of changes in the entity and its environment. External parties can also help management identify issues in the internal control system. For example, complaints from the public, regulator comments, and findings from investigations may indicate areas in the internal control..." Tag: Visual edit
• 12:2212:22, 16 August 2026 diff hist +674 N 16.09 Created page with "'''Monitoring''' '''Principle 16 - Perform Monitoring Activities''' '''Attribute 16.09''' - Management evaluates and documents the results of ongoing monitoring and separate evaluations to identify internal control issues ['''documentation requirement'''].¹¹⁴ Management uses this evaluation to determine the effectiveness of the internal control system. Differences between the results of monitoring activities and the previously established baseline may indica..." Tag: Visual edit
• 12:2012:20, 16 August 2026 diff hist +665 N 16.08 Created page with "'''Monitoring''' '''Principle 16 - Perform Monitoring Activities''' '''Attribute 16.08''' - Management retains responsibility for monitoring the effectiveness of controls performed by service organizations that are necessary for the entity to achieve its control objectives. Management uses ongoing monitoring, separate evaluations, or a combination of the two to obtain reasonable assurance of the operating effectiveness of a service organization's internal controls over..." Tag: Visual edit
• 12:1912:19, 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
• 12:1812:18, 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
• 12:1712:17, 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
• 12:1612:16, 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
• 12:1412:14, 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
• 12:1412:14, 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
• 12:1312:13, 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
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