8.12: Difference between revisions
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The Green Book's <u>emphasis on fraud and information security</u> 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 <u>emphasis on fraud and information security</u> 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. | ||
Latest revision as of 15:38, 27 August 2026
Risk Assessment
Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk
Attribute 8.12 - Management considers improper payment risk factors, both internal and external, which may include the following:
- whether the program or activity is new to the entity;
- the complexity of the program or activity;
- the volume of payments made through the program or activity;
- whether the payments or payment eligibility decisions are made through external parties;
- recent major changes in program funding, legal authorities, practices, or procedures;
- the level and experience of and quality of training for personnel responsible for making payment eligibility determinations or verifying that payments made are accurate;
- the extent to which the entity relies on potential recipients self-certifying their own eligibility;
- identified internal control deficiencies that might hinder accurate payment processing;
- similarities to other programs or activities that have reported improper payment estimates or been deemed susceptible to significant improper payments;
- improper payment estimates previously reported for the program or activity, or other indicator of potential susceptibility to improper payments;
- whether the program or activity lacks the information or database to confirm eligibility or verify the accuracy of the payment; and
- the risk of fraud related to the program or activity.
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Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
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.
