16.06
Monitoring
Principle 16 - Perform Monitoring Activities
Attribute 16.06 - Management uses separate evaluations to monitor the design and operating effectiveness of the overall internal control system at a specific time or of a specific function or process. The scope and frequency of separate evaluations depend primarily on the assessment of risks, risk responses, evolving technology, identification of new risks or deficiencies, results of ongoing monitoring, and rate of change within the entity and its environment. Management may also increase the frequency of separate evaluations when management rapidly implements a new program or substantially changes an existing one, such as emergency assistance programs. Separate evaluations include observations, inquiries, reviews, improper payment estimates, and other examinations, as appropriate. These evaluate whether controls to effect principles across the entity are designed, implemented, and operating effectively. Separate evaluations may also take the form of self-assessments, which include cross-operating unit or cross-functional evaluations.
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Jamie's Story
Ombudsman investigations could be utilized as a separate evaluation per this Attribute, 16.06 However, 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.
Election Anomalies
No examples are available to illustrate governance gaps for this attribute.
