9.09

From Corrective Action Plan AZ

Risk Assessment

Principle 9 - Identify, Analyze, and Respond to Change

Attribute 9.09 - Management's change assessment process includes considerations for management to effectively analyze risk related to significant change, which may include the following:

  • how to determine the appropriate scope and extent of initial risk assessment related to a significant change—management considers entity objectives, risk tolerances, and other factors when making this determination—and
  • how to determine the timing of subsequent ongoing risk assessments as the entity responds to significant changes.

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