16.05
Monitoring
Principle 16 - Perform Monitoring Activities
Attribute 16.05 - Management performs ongoing monitoring of the design and operating effectiveness of the internal control system as part of the normal course of operations. Ongoing monitoring includes regular management and supervisory activities, comparisons, reconciliations, trend analysis, data analytics, activities to identify improper payments or potential fraud, testing, and other routine actions. Ongoing monitoring may include automated tools, which can increase objectivity and efficiency by electronically compiling evaluations of controls and transactions or by automating data analytics.
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Jamie's Examples
Maricopa County's Ombudsman program is deficient to Arizona Ombudsman Citizens' Aide (AZOCA) agency. Maricopa County has job positions with Ombudsman in the title. However, Maricopa County Ombudsmen do not have the organizational independence to effectively perform their expected duties of an Ombudsman as defined by internationally recognized organizations for Ombudsmen programs. One of the duties of the AZOCA is to summarize the scope of their investigations annually, which is not being implemented at the county-level.
Election Anomalies
No examples.
