Library / Corporate Governance Principles Framework
Jump to passage
In this reading

Link to current text

Published source confirmed at last check

Source changed 2026-10-03 07:42:37 UTC · snapshot created 2026-10-03 07:43:27 UTC · last check 2026-10-03 07:45:10 UTC

CGOV.9:10 - Architectural Rationale

A control is valuable through its effect in the work and its connection to a corporate objective. Its description and the observation of its operation play different roles. The arrangement must therefore connect control design, enabling conditions, actual execution and the governing response without using any one of them as proof of the others.