9.02

Risk Assessment

Principle 9 - Identify, Analyze, and Respond to Change

Attribute 9.02 - As part of periodic and ongoing risk assessments, management identifies, on a timely basis, significant internal and external changes that could impact the entity's internal control system. Identifying, analyzing, and responding to significant changes is similar to, if not part of, the entity's periodic and ongoing risk assessment process. However, change is discussed separately because it is critical to an effective internal control system and can often be overlooked or inadequately or not timely addressed in the normal course of operations.

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Jamie's Story

June 25, 2025: Runbeck Contract Delivered

Contractual changes may have been necessary during the Covid-19 pandemic and associated public health mandates during the 2020 Presidential Election and 2022 Mid-term Election. However, no change justification package was provided with the Runbeck contract. Most concerning is the missing analysis requirement of this Attribute.

Election Anomalies

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