16.07
From Corrective Action Plan AZ
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 internal auditors, external auditors, inspectors general, and other reviewers. Separate evaluations provide greater objectivity when performed by reviewers who do not have responsibility for the activities being evaluated.
