What might trigger a closer examination of new personnel in internal controls?

Changes in the company's organization chart can indeed trigger a closer examination of new personnel in internal controls. When there are adjustments to the organization chart, such as new roles, shifts in reporting lines, or modifications to departmental responsibilities, it can impact the segregation of duties and the overall risk profile of the internal control system. New personnel may bring different skills and experiences, but they may also present new vulnerabilities or challenges to existing controls.

This closer examination is crucial to ensure that the internal control framework remains robust and capable of effectively mitigating risks associated with potential errors or fraudulent activities. Any change in the organizational structure may necessitate an assessment of how these alterations influence the adequacy and effectiveness of internal controls. Thus, monitoring the integration and functioning of new personnel becomes vital in maintaining a sound internal control environment.