5.02
Control Environment
Principle 5 - Enforce Accountability
Attribute 5.02 - Management enforces accountability of individuals performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.
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Jamie's Story
No example.
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.
This attribute (5.02) notes a relationship to Principle 1 - Demonstrate Commitment to Integrity and Ethical Values. Unfortunately, eight Attributes within Principle 1 have already been identified as potential governance gaps. Hence, it is difficult to have accountability when integrity and ethics are compromised as foundation of organizational effectiveness. Day-to-day decision making was seriously flawed to allow five procedure violations, which opened the door to Consider the deviations and noteworthy information related to this specific topic.
- 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: Fictious Addresses in MC Voter Registration Database from Maricopa Dropbox Collection (2020) webpage.
- See the heading Deviation: Allegations Confirmed from Maricopa Dropbox Collection (2020) webpage.
- See the heading Noteworthy: Consequences Unknown from Maricopa Dropbox Collection (2020) webpage
- See the heading Noteworthy: Transmission of USPS Data to MC and Runbeck from Maricopa Dropbox Collection (2020) webpage
The Maricopa County Assistant Director of Recruitment and Training directed unethical activities, apparently using the senior management position to informally instruct personnel to use Sharpie Markers on Election Day, contrary the ballot instructions to use a ballpoint pen. This senior management person was interfering with internal controls.
