8.17: Difference between revisions
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'''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' | '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' | ||
'''Attribute''' '''8.17''' - Management considers information security risk factors, which may include the following: | '''Attribute''' '''8.17''' - Management considers information security risk factors, which may include the following: | ||
* the complexity of the entity's information technology; | * the complexity of the entity's information technology; | ||
Revision as of 22:06, 21 August 2026
Risk Assessment
Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk
Attribute 8.17 - Management considers information security risk factors, which may include the following:
- the complexity of the entity's information technology;
- new or emerging technologies;
- information technology that may be outdated or incompatible with new technologies;
- decentralized operating systems and communications networks;
- external-party access to the entity's operating systems and communications networks;
- information technology personnel not having the knowledge, skills, or abilities to maintain the entity's information technology and respond to related risks; and
- personnel being unfamiliar with technology and related risks.
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