An entity’s organizational structure provides the framework within which its activities for achieving entity-wide objectives are planned, executed, controlled, and reviewed. An entity should develop an organizational structure suited to perceived needs. Entity-centric organizational structure appropriateness is dependent, in part, on size and the nature of activities. Furthermore, effective organizational structure establishment includes deploying suitable authority and responsibility with adequate accountability for activities. As regulators, internal control systems are designed and operated in order to achieve the goals set in adopted governance rules or to comply with adopted governance rules.
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