12.02

Control Activities

Principle 12 - Implement Control Activities

Attribute 12.02 - Management establishes control activities by documenting in policies what is expected and in procedures specified actions that implement policies, to mitigate risks to achieving the entity's objectives to acceptable levels [documentation requirement].

Note: The GAO emphasized "documentation requirements."

>>>Navigational Buttons<<<

• Index of Attributes
• Previous Attribute - 12.01
• Next Attribute - 12.03

Jamie's Story

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

Election Anomalies

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