8.04

Risk Assessment

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

Attribute 8,04 - Management considers the types of fraud, improper payments, and information security breaches that may occur, along with relevant risk factors, when identifying risks related to these areas. While risks may be greater when multiple risk factors are present, the presence of one factor may still indicate a risk. Performing an analysis to identify the root cause of identified internal control deficiencies can assist management in identifying risks.

March 12, 2026: This is How Maricopa County Wants to be Represented in Court

The discussion of Attribute 8.04 is from this March 12, 2026 event, under the subheading of Motor Vehicle Department Contract