16.10

From Arizona Citizen Voice

Monitoring

Principle 16 - Perform Monitoring Activities

Attribute 16.10 - Management identifies changes in the internal control system that either have occurred or are needed because of changes in the entity and its environment. External parties can also help management identify issues in the internal control system. For example, complaints from the public, regulator comments, and findings from investigations may indicate areas in the internal control system that need improvement. Other external parties that interact with the entity, including relevant suppliers, contractors, and service organizations, may collaborate with management to identify and respond to issues in the entity's business processes and related internal controls. Management considers whether current controls address the identified issues and modifies controls if necessary.

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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. T

This Green Book Attribute states, "External parties can also help management identify issues in the internal control system. For example, complaints from the public, regulator comments, and findings from investigations may indicate areas in the internal control system that need improvement."

MC leadership did not address citizen concerns about election-related anomalies, which were elevated to the Arizona Senate. MC leadership continued the uncooperative behavior with the Arizona Senate, which ultimately resulted in the following allegations.

  • Maricopa Signature Verification (2020)
  • Maricopa Drop Box (2020)
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