Neil thibodaux at 00:34, 16 August 2026

2026-08-16T00:34:26Z

← Older revision		Revision as of 00:34, 16 August 2026
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	* identifying and establishing communications with external parties that may contribute to the operational effectiveness of the entity's internal control system when implementing the change; and		* identifying and establishing communications with external parties that may contribute to the operational effectiveness of the entity's internal control system when implementing the change; and
	* identifying and establishing data-sharing, data-matching, and data-analytics opportunities, including considering known data access issues.		* identifying and establishing data-sharing, data-matching, and data-analytics opportunities, including considering known data access issues.

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Neil thibodaux: Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.10''' - Management's change assessment process includes considerations to facilitate its ability to quickly adapt the entity's internal control system and effectively respond to a significant change once it occurs, such as the following: * modifying the organizational structure, responsibilities, and authorities to address identified risks; * determining whether to..."

2026-08-16T00:29:51Z

Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.10''' - Management's change assessment process includes considerations to facilitate its ability to quickly adapt the entity's internal control system and effectively respond to a significant change once it occurs, such as the following: * modifying the organizational structure, responsibilities, and authorities to address identified risks; * determining whether to..."

New page

'''Risk Assessment'''

'''Principle 9 - Identify, Analyze, and Respond to Change'''

'''Attribute''' '''9.10''' - Management's change assessment process includes considerations to facilitate its ability to quickly adapt the entity's internal control system and effectively respond to a significant change once it occurs, such as the following:

* modifying the organizational structure, responsibilities, and authorities to address identified risks;
* determining whether to create a separate process, with separate oversight responsibilities, to manage risks related to the change as part of the entity's overall internal control system;<sup>72</sup>
* identifying any existing control activities, policies and procedures, or other processes in existing or similar programs that could be leveraged or modified;
* identifying preventive control activities that could be implemented prior to the distribution of program benefits, even if time or resources are constrained;
* identifying monitoring and detective control activities that could be enhanced or performed more frequently if preventive controls to mitigate certain risks are not feasible;
* considering lessons learned from past programs to inform future practices;
* identifying and establishing communications with external parties that may contribute to the operational effectiveness of the entity's internal control system when implementing the change; and
* identifying and establishing data-sharing, data-matching, and data-analytics opportunities, including considering known data access issues.

9.10 - Revision history

Neil thibodaux at 00:34, 16 August 2026