3.01
From Corrective Action Plan AZ
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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