Business managers should be receptive to staff suggestions and concerns, as this communication activity aims to improve the control environment, allowing staff to report incidents and concerns. It should be made clear that staff must understand that there will be no retaliation as a result of the communication of relevant information, thus encouraging employees to report possible breaches of the company's code of conduct.
In this regard, it is also clear that there must be adequate channels for personnel to be aware of their responsibilities regarding the control of their activities. These channels should communicate relevant aspects of the information system that are indispensable for managers, as well as relevant facts for personnel in charge of critical operations.
In relation to external communication channels, these are the means through which information is obtained or provided regarding customers, suppliers, contractors, among others. They are also necessary to provide information to regulatory entities on the organization's operations and even on the functioning of its control system.
Internal control systems change over time, and the way controls are applied must evolve. Because procedures may become less effective, or may not perform as well as they should. This may occur because of the arrival of new staff, varying effectiveness of training and supervision, reduced time and resources, or other additional pressures.
From this point of view, monitoring ensures that internal control continues to operate effectively, this process involves the assessment, by appropriate personnel, of the design and operation of controls on an adequate time basis, and taking the necessary actions.