Within the organization, the information needed for internal control to work, including control objectives and responsibilities, is communicated. Points of focus (4). Internal control information: a process gives every person what they need to understand and discharge their control responsibilities. Board communication: management and the board share the information each needs to fulfil its role. Separate lines: channels such as whistle-blower hotlines permit anonymous or confidential reports when the usual routes do not work. Choice of method: the method fits the timing, the audience and the nature of the information. Approaches the framework suggests for external financial reporting: communicating the objectives for external financial reporting and the related internal control; communicating who is responsible for which controls; setting guidelines for what is communicated to the board; going through financial and control information with the board; making the whistle-blower programme known to staff; using alternative reporting routes; setting up forums across functions where control matters are discussed in all directions.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.