16.09

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 indicate internal control issues, including undocumented changes in the internal control system or potential internal control deficiencies.

Note: The GAO emphasized the "documentation requirements."

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