16.04
From Corrective Action Plan AZ
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 used for both ongoing monitoring and separate evaluations, depending on when and how they are implemented.
