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

Arizona Senate Allegations

Arizona Senate allegations arose from MC's failure to recognize the Arizona Senates Oversight Role. These allegations were investigated and reported on by the Arizona Attorney General's Office 2020 General Election Investigation. The AZ AG's inspector was unable to resolve some of the Arizona Senate's allegations. There was no internal investigation by MC to determine cause so corrective actions could be taken to prevent a recurrence of these election-related anomalies.

• Maricopa Election Management Server (2020)
  • MC EMS 2020 - Election Management System Database Purged
  • MC EMS 2020 - Election Files Deleted
  • MC EMS 2020 - Corrupt Ballot Images
  • MC EMS 2020 - Missing Ballot Images
  • MC EMS 2020 - Anonymous Logins
  • MC EMS 2020 - Dual Boot System Discovered
  • MC EMS 2020 - Operating System Logs Not Preserved

Maricopa Dropbox Collection (2020)

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.