5.07
From Corrective Action Plan AZ
Control Environment
Principle 5 - Enforce Accountability
Attribute 5.07 - Management adjusts excessive pressures on personnel in the entity. Pressure can appear in an entity because of goals management established to meet objectives or cyclical demands of various processes the entity performs, such as year-end financial statement preparation. Excessive pressure can result in personnel "cutting corners" to meet the established goals.
