5.05
Control Environment
Principle 5 - Enforce Accountability
Attribute 5.05 - Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity's standards of conduct, the role of the service organization in the organizational structure, the assigned responsibilities and authorities of the role, and the expectations of competence for its role that will enable a service organization to perform its internal control responsibilities. Management, however, retains responsibility for the effectiveness of controls over the business processes assigned to service organizations.
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Jamie's Story
No examples.
Election Anonomalies
Governance issues identified from Arizona Attorney General's Office 2020 General Election Investigation of Arizona Senate allegations of Maricopa County Election Department - Drop Box Collections issues. Two service organizations were identified in the AZ AG's inspectors report, which was the United States Postal Service and Runbeck Election Services. Some interesting facts and supposition were identified in the report, which was suggestive of a casual collaborative effort, instead of MC taking accountability for giving direction to those entities that are servicing MC's needs.
See the heading Noteworthy: Transmission of USPS Data to MC and Runbeck from Maricopa Dropbox Collection (2020) webpage.
