5.06
Control Environment
Principle 5 - Enforce Accountability
Attribute 5.06 - Management, with oversight from the oversight body, takes corrective action as necessary to enforce accountability for internal control in the entity. These actions can range from informal feedback provided by the direct supervisor to disciplinary action taken by the oversight body, depending on the significance of the deficiency to the internal control system.
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Jamie's Story
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Election Anomalies
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. The email was intended to reach everyone on the board. The Senior Managers unethical behavior was intentionally withheld from the public. In the absence of any public admission of the unethical, it seems unlikely that the Assistant Director of Recruitment and Training was held accountable for the behaviors.
