12.04

Control Activities

Principle 12 - Implement Control Activities

Attribute 12.04 - Those in key roles for the unit may further define policies through day-to-day procedures, depending on the rate of change in the operating environment and complexity of the business process. Procedures may include the timing of when a control activity occurs and any follow-up corrective actions to be performed by competent personnel if deficiencies are identified. Management communicates the policies and procedures entity-wide so that personnel can implement the control activities for their assigned responsibilities.

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