2.01

Control Environment

Principle 2 - Exercise Oversight Responsibility

Attribute 2.01 - The oversight body should oversee the entity's internal control system.

Attribute Categories:

The following attributes contribute to the design, implementation, and operating effectiveness of this principle:

• Oversight Structure
• Oversight for the Internal Control System
• Input for Remediation of Deficiencies

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Jamie's Story

No examples are available to illustrate governance gaps for this attribute.

Election Anomalies

Dropbox Collection (2020) - The Arizona Attorney General's Office's 2020 General Election Investigation report did not reference any oversight entities. There is no documentation to support or refute the existence of an oversight entity, which is why this potential governance gap was rolled up to this Attribute, which is an overview of Principle 2.

For clarification, the Arizona Attorney General's Office is not considered an oversight entity. Their purpose was to investigate for criminal activities. Hence, many of the open items in their report were left unresolved because the issues were noteworthy investigative facts but did not identify a crime.

Potential Governance Deviation