3.01
Control Environment
Principle 3 - Establish Structure, Responsibility, and Authority
Attribute 3.01 - Management should establish an organizational structure, assign responsibility, and delegate authority to achieve the entity's objectives.
Green Book Attribute Categories
The following attributes contribute to the design, implementation, and operating effectiveness of this principle:
- Organizational Structure
- Assignment of Responsibility and Delegation of Authority
- Documentation of the Internal Control System
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Jamie's Examples
The inconsistent use of approval signatures for contract changes makes difficult to determine if the changes were approved. Hence, this was identified as a governance gap.
From the perspective of trying to create an effective Ombudsmen Program, Maricopa County's Ombudsman are ethically deficient to Arizona Ombudsman Citizens' Aide 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.
Election Anomalies
The Maricopa County Assistant Director of Recruitment and Training appears to be directing voting center personnel, which is unusual. The line leader, in other word, the person responsible for worker behaviors should be giving the directions, not a staff leader.
