9.05

From Corrective Action Plan AZ

Risk Assessment

Principle 9 - Identify, Analyze, and Respond to Change

Attribute 9,05 - Management documents a change assessment process for identifying, analyzing, and responding to risks related to significant changes so that the internal control system can be quickly adapted as needed to respond to significant changes as they occur [documentation requirement].

Emphasis was placed on Documentation Requirement by the GAO.

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