Information and Communication

10.2.3.4 - Information and Communication (Rev. 308, Issued: 10-26-18 Effective: 09- 01- 18, Implementation: 11-27-18) Information should be recorded and communicated to management and others within the entity who need it and in a form and within a time frame that enables them to carry out their internal control and other responsibilities. Pertinent information shall be identified, captured, and communicated in a form and time frame that enables employees to carry out their responsibilities. Information systems produce reports containing operational, financial, and compliance related information that make it possible to control the organization. Information systems deal not only with internally generated data, but also information about external events, activities and conditions necessary for informed decision making and external reporting. Effective communication also must occur in a broader sense, flowing down, across, and up the organizational structure. All personnel must receive a clear message from top management that control responsibilities must be taken seriously. They must understand their own role in the internal control system, as well as how individual activities relate to the work of others. They must have a means of communicating significant information throughout the organization. The organization must also effectively communicate with external parties, such as customers, suppliers, state officials, and legislators. End Section 10.2.3.4 – Information and Communication: Back to Table of Contents