13.01
From Corrective Action Plan AZ
Information and Communication
Principle 13 - Use Quality Information
Attribute 13.01 - Management should obtain or generate relevant, quality information and use it to support the functioning of the internal control system.
Attributes
The following attributes contribute to the design, implementation, and operating effectiveness of this principle:
- Identification of Information Requirements
- Relevant Data from Reliable Sources
- Data Processed into Quality Information
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