14.01
From Corrective Action Plan AZ
Information and Communication
Principle 14 - Communicate Internally
Attribute 14.01 - Management should internally communicate relevant and quality information, including objectives and responsibilities for internal control, necessary to support the functioning of the internal control system.
Attribute Categories
The following attributes contribute to the design, implementation, and operating effectiveness of this principle:
- Communication Throughout the Entity
- Appropriate Methods of Communication
