8.19 - Revision history

Neil thibodaux at 22:54, 25 August 2026

2026-08-25T22:54:57Z

← Older revision		Revision as of 15:54, 25 August 2026
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	'''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk'''		'''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk'''

	'''Attribute''' '''8.19''' - Management responds to fraud, improper payment, and information security risks consistent with the risk response process performed for all analyzed risks. Based on the selected risk response, management determines the specific actions to effectively mitigate each risk. It may be possible to reduce or avoid certain fraud, improper payment, or information security risks by making changes to the entity's activities and processes. These changes may include stopping or reorganizing certain operations, modifying the entity's information technology, reallocating roles among personnel to enhance segregation of duties, or designing or modifying control activities. Management may also need to develop further responses to address the risk of management override of controls, particularly when considering fraud risks		'''Attribute''' '''8.19''' - Management responds to fraud, improper payment, and information security risks consistent with the risk response process performed for all analyzed risks. Based on the selected risk response, management determines the specific actions to effectively mitigate each risk. It may be possible to reduce or avoid certain fraud, improper payment, or information security risks by making changes to the entity's activities and processes. These changes may include stopping or reorganizing certain operations, modifying the entity's information technology, reallocating roles among personnel to enhance segregation of duties, or designing or modifying control activities. Management may also need to develop further responses to address the risk of management override of controls, particularly when considering fraud risks.

	'''>>>Navigational Buttons<<<'''		'''>>>Navigational Buttons<<<'''
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	The Green Book's emphasis on fraud and information security as separate risk assessment activity is intentional. MC may be able to defer to the Arizona Secretary of State's Election Procedure Manual as general steps taken to ensure the integrity of election results. Fraud occurs when loopholes are identified and exploited by the fraudsters. The implementers of election services (i.e., Arizona Counties) are better positioned to detect fraud and assess the risk of fraud because they are handling the data, not the state. Hence, governance gaps may be identified from patterns of poor assessment and response to risk with respect to election fraud and information security.		The Green Book's emphasis on fraud and information security as separate risk assessment activity is intentional. MC may be able to defer to the Arizona Secretary of State's Election Procedure Manual as general steps taken to ensure the integrity of election results. Fraud occurs when loopholes are identified and exploited by the fraudsters. The implementers of election services (i.e., Arizona Counties) are better positioned to detect fraud and assess the risk of fraud because they are handling the data, not the state. Hence, governance gaps may be identified from patterns of poor assessment and response to risk with respect to election fraud and information security.

			===== [[Signature Verification\|Maricopa County Signature Verification (2020)]] =====
			Governance issues identified from [https://www.azag.gov/sites/default/files/2025-06/2020_General_Election_Investigation_Summary.pdf Arizona Attorney General's Office 2020 General Election Investigation] of Arizona Senate allegations of Maricopa County - Signature Verification Process issues. Rather than stop and formally reorganize in response to risk induced from change, MC appeared to allow or promote the elimination of process steps intended to prevent or detect fraud.

Neil thibodaux: /* Election Anomalies */

2026-08-25T16:14:15Z

Election Anomalies

← Older revision		Revision as of 09:14, 25 August 2026
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	=== Election Anomalies ===		=== Election Anomalies ===
	~~No examples~~ are ~~available~~ to ~~illustrate~~ governance gaps ~~for this attribute~~.		The Green Book's Principle 8 addresses Assess Fraud, Improper Payment, and Information Security Risk. Obviously, improper payments is not a concern during the Assessment of Election Anomalies. However, improper payments by MC county may exist, but would require a separate assessment.

			The Green Book's emphasis on fraud and information security as separate risk assessment activity is intentional. MC may be able to defer to the Arizona Secretary of State's Election Procedure Manual as general steps taken to ensure the integrity of election results. Fraud occurs when loopholes are identified and exploited by the fraudsters. The implementers of election services (i.e., Arizona Counties) are better positioned to detect fraud and assess the risk of fraud because they are handling the data, not the state. Hence, governance gaps may be identified from patterns of poor assessment and response to risk with respect to election fraud and information security.

Neil thibodaux at 15:45, 22 August 2026

2026-08-22T15:45:45Z

← Older revision		Revision as of 08:45, 22 August 2026
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	'''>>>Navigational Buttons<<<'''		'''>>>Navigational Buttons<<<'''
	* '''[[Index of Attributes]]'''		* '''[[Index of Attributes]]'''
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	=== '''No ~~Examples'''~~ ===		=== Jamie's Story ===
			No examples are available to illustrate governance gaps for this attribute.

			=== Election Anomalies ===
			No examples are available to illustrate governance gaps for this attribute.

Neil thibodaux at 22:30, 15 August 2026

2026-08-15T22:30:32Z

← Older revision		Revision as of 15:30, 15 August 2026
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	'''Attribute''' '''8.19''' - Management responds to fraud, improper payment, and information security risks consistent with the risk response process performed for all analyzed risks. Based on the selected risk response, management determines the specific actions to effectively mitigate each risk. It may be possible to reduce or avoid certain fraud, improper payment, or information security risks by making changes to the entity's activities and processes. These changes may include stopping or reorganizing certain operations, modifying the entity's information technology, reallocating roles among personnel to enhance segregation of duties, or designing or modifying control activities. Management may also need to develop further responses to address the risk of management override of controls, particularly when considering fraud risks		'''Attribute''' '''8.19''' - Management responds to fraud, improper payment, and information security risks consistent with the risk response process performed for all analyzed risks. Based on the selected risk response, management determines the specific actions to effectively mitigate each risk. It may be possible to reduce or avoid certain fraud, improper payment, or information security risks by making changes to the entity's activities and processes. These changes may include stopping or reorganizing certain operations, modifying the entity's information technology, reallocating roles among personnel to enhance segregation of duties, or designing or modifying control activities. Management may also need to develop further responses to address the risk of management override of controls, particularly when considering fraud risks

			'''>>>Navigational Buttons<<<'''
			* '''[[Index of Attributes]]'''
			* '''Previous Attribute - ?'''
			* '''Next Attribute - ?'''
			__FORCETOC__

			=== '''No Examples''' ===

Neil thibodaux: Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.19''' - Management responds to fraud, improper payment, and information security risks consistent with the risk response process performed for all analyzed risks. Based on the selected risk response, management determines the specific actions to effectively mitigate each risk. It may be possible to reduce or avoid certain fraud, improper payment,..."

2026-08-15T22:28:40Z

Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.19''' - Management responds to fraud, improper payment, and information security risks consistent with the risk response process performed for all analyzed risks. Based on the selected risk response, management determines the specific actions to effectively mitigate each risk. It may be possible to reduce or avoid certain fraud, improper payment,..."

New page

'''Risk Assessment'''

'''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk'''

'''Attribute''' '''8.19''' - Management responds to fraud, improper payment, and information security risks consistent with the risk response process performed for all analyzed risks. Based on the selected risk response, management determines the specific actions to effectively mitigate each risk. It may be possible to reduce or avoid certain fraud, improper payment, or information security risks by making changes to the entity's activities and processes. These changes may include stopping or reorganizing certain operations, modifying the entity's information technology, reallocating roles among personnel to enhance segregation of duties, or designing or modifying control activities. Management may also need to develop further responses to address the risk of management override of controls, particularly when considering fraud risks