16.02
Monitoring
Principle 16 - Perform Monitoring Activities
Attribute 16.02 - Monitoring activities evaluate whether each of the five components of internal control, including controls to effect the principles within each component, is present and functioning or if change is needed. Management establishes a baseline to monitor the internal control system. The baseline is the current state of the internal control system compared against management's design of the internal control system. The baseline represents the difference between the criteria for the design of the internal control system and the condition of the internal control system at a specific point in time. In other words, the baseline consists of issues and deficiencies identified in an entity's internal control system.
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Jamie's Story
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
Governance issues identified from Arizona Attorney General's Office 2020 General Election Investigation of Arizona Senate allegations of Maricopa County - Signature Verification Process issues. The AZ AG's inspector did not document any internal investigation of the Signature Verification process, even after knowing the AZ AG was dispatching an inspector to assess the validity of the allegation. No evidence was provided to indicate internal monitoring of the SPV step was being performed.
