Elements of the COSO Model
Leadership sets a tone that emphasizes integrity, accountability, and adherence to policies, ensuring staff understand their responsibilities.
Control Environment
State Administrative Manual
Criteria
You will most likely see Amy with a beverage from here on Wednesday's
Starbucks
What department did she work at prior to High Speed Rail?
Department of Forestry and Fire Protection (CAL FIRE)
Fresno
CP 1
Management identifies potential events—such as system failures or compliance gaps—that could impact objectives and evaluates the likelihood and impact of each.
Risk Assessment
We recommend implementing a standardized review checklist and training staff to ensure all required documentation is completed and retained.
Recommendation
They serve Caribbean food
Café Connection
What building did she work at prior to this?
The old Natural Resources Building
Hanford
CP 2-3
The organization implements measures such as approvals, reconciliations, and segregation of duties to help prevent or detect errors and irregularities.
Control Activities
This occurred because staff were not consistently following the established review procedures.
Cause
They were known for their pastrami and french dip sandwiches
Bud's Buffet
What year did Amy start at HSR?
2020
Wasco
CP 4
Management provides timely and relevant information to staff and communicates expectations clearly so employees can carry out control responsibilities effectively.
Information and Communication
As a result, management cannot rely on the accuracy of recorded information, increasing the risk of errors going undetected.
Effect
Amy knows them for their tator tots, they are known for adding mac n cheese to their sandwiches, "The Hemi" and "Tricycle" are the only two sandos withstood the test of time
Drewski's Food Truck
What position did Amy start at, at HSR?
Staff Services Management Auditor
Madera
CP 1
Supervisors regularly review processes, conduct periodic evaluations, and address any identified issues to ensure controls continue to function as intended.
Monitoring Activities
The process currently lacks complete documentation to support key approvals.
Condition
little Chinese spot known for takeout dim sum and cha sui bao, located on a corner, orange exterior
Lam Kwong
What is Amy's first job at the state?
Staff Services Analyst
Cocoran
CP 2-3