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	<id>https://arizonacitizenvoice.com/index.php?action=history&amp;feed=atom&amp;title=8.20</id>
	<title>8.20 - Revision history</title>
	<link rel="self" type="application/atom+xml" href="https://arizonacitizenvoice.com/index.php?action=history&amp;feed=atom&amp;title=8.20"/>
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	<updated>2026-08-20T00:30:01Z</updated>
	<subtitle>Revision history for this page on the wiki</subtitle>
	<generator>MediaWiki 1.46.0</generator>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=8.20&amp;diff=821&amp;oldid=prev</id>
		<title>Neil thibodaux at 22:30, 15 August 2026</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=8.20&amp;diff=821&amp;oldid=prev"/>
		<updated>2026-08-15T22:30:09Z</updated>

		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: #fff; color: #202122;&quot; data-mw-interface=&quot;&quot;&gt;
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				&lt;col class=&quot;diff-content&quot; /&gt;
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				&lt;tr class=&quot;diff-title&quot; lang=&quot;en&quot;&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;Revision as of 22:30, 15 August 2026&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l4&quot;&gt;Line 4:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 4:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&amp;#039;&amp;#039;&amp;#039;Attribute&amp;#039;&amp;#039;&amp;#039; &amp;#039;&amp;#039;&amp;#039;8.20&amp;#039;&amp;#039;&amp;#039; - Management may develop separate processes within the periodic and ongoing risk assessment process with separate oversight responsibilities, to manage risks related to fraud, improper payments, or information security as part of the entity&amp;#039;s overall internal control system. These separate processes would cover all components of internal control related to these specific risks.&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&amp;#039;&amp;#039;&amp;#039;Attribute&amp;#039;&amp;#039;&amp;#039; &amp;#039;&amp;#039;&amp;#039;8.20&amp;#039;&amp;#039;&amp;#039; - Management may develop separate processes within the periodic and ongoing risk assessment process with separate oversight responsibilities, to manage risks related to fraud, improper payments, or information security as part of the entity&amp;#039;s overall internal control system. These separate processes would cover all components of internal control related to these specific risks.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;&#039;&#039;&#039;&amp;gt;&amp;gt;&amp;gt;Navigational Buttons&amp;lt;&amp;lt;&amp;lt;&#039;&#039;&#039;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;* &#039;&#039;&#039;[[Index of Attributes]]&#039;&#039;&#039;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;* &#039;&#039;&#039;Previous Attribute - ?&#039;&#039;&#039;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;* &#039;&#039;&#039;Next Attribute - ?&#039;&#039;&#039;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;__FORCETOC__&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;=== &#039;&#039;&#039;No Examples&#039;&#039;&#039; ===&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;

&lt;!-- diff cache key mediawiki:diff:1.41:old-820:rev-821:php=table --&gt;
&lt;/table&gt;</summary>
		<author><name>Neil thibodaux</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=8.20&amp;diff=820&amp;oldid=prev</id>
		<title>Neil thibodaux: Created page with &quot;&#039;&#039;&#039;Risk Assessment&#039;&#039;&#039;  &#039;&#039;&#039;Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk&#039;&#039;&#039;  &#039;&#039;&#039;Attribute&#039;&#039;&#039; &#039;&#039;&#039;8.20&#039;&#039;&#039; - Management may develop separate processes within the periodic and ongoing risk assessment process with separate oversight responsibilities, to manage risks related to fraud, improper payments, or information security as part of the entity&#039;s overall internal control system. These separate processes would cover all components of internal co...&quot;</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=8.20&amp;diff=820&amp;oldid=prev"/>
		<updated>2026-08-15T22:29:48Z</updated>

		<summary type="html">&lt;p&gt;Created page with &amp;quot;&amp;#039;&amp;#039;&amp;#039;Risk Assessment&amp;#039;&amp;#039;&amp;#039;  &amp;#039;&amp;#039;&amp;#039;Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk&amp;#039;&amp;#039;&amp;#039;  &amp;#039;&amp;#039;&amp;#039;Attribute&amp;#039;&amp;#039;&amp;#039; &amp;#039;&amp;#039;&amp;#039;8.20&amp;#039;&amp;#039;&amp;#039; - Management may develop separate processes within the periodic and ongoing risk assessment process with separate oversight responsibilities, to manage risks related to fraud, improper payments, or information security as part of the entity&amp;#039;s overall internal control system. These separate processes would cover all components of internal co...&amp;quot;&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;&amp;#039;&amp;#039;&amp;#039;Risk Assessment&amp;#039;&amp;#039;&amp;#039;&lt;br /&gt;
&lt;br /&gt;
&amp;#039;&amp;#039;&amp;#039;Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk&amp;#039;&amp;#039;&amp;#039;&lt;br /&gt;
&lt;br /&gt;
&amp;#039;&amp;#039;&amp;#039;Attribute&amp;#039;&amp;#039;&amp;#039; &amp;#039;&amp;#039;&amp;#039;8.20&amp;#039;&amp;#039;&amp;#039; - Management may develop separate processes within the periodic and ongoing risk assessment process with separate oversight responsibilities, to manage risks related to fraud, improper payments, or information security as part of the entity&amp;#039;s overall internal control system. These separate processes would cover all components of internal control related to these specific risks.&lt;/div&gt;</summary>
		<author><name>Neil thibodaux</name></author>
	</entry>
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