10.01
Control Activities
Principle 10 - Design Control Activities
Attribute 10.01 - Management should design control activities to mitigate risks to achieving the entity's objectives to acceptable levels.
Attributes
The following attributes contribute to the design, implementation, and operating effectiveness of this principle:
- Response to Risks
- Design of Appropriate Types of Control Activities
- Design of Automated and Manual Control Activities
- Design of Preventive and Detective Control Activities
- Design of Control Activities at Various Levels
- Segregation of Duties
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Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
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. Section 2 of the AZ AG's inspector's report identifies numerous issues, which increased the risk to potential fraud during election night. The following issues identified in the inspector's report were not assessed internally:
- See the heading Deviation: Missing Entries on Election Forms from Maricopa Dropbox Collection (2020) webpage.
- See the heading Deviation: Missing Ballot Counts from Maricopa Dropbox Collection (2020) webpage.
- See the heading Deviation: Used Email instead of EVBTS Forms from Maricopa Dropbox Collection (2020) webpage.
- See the heading Deviation: Unfulfilled Party Representation Requirements for Couriers from Maricopa Dropbox Collection (2020) webpage.
- See the heading Deviation: Allegations Confirmed from Maricopa Dropbox Collection (2020) webpage.
