7.12: Difference between revisions
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=== Election Anomalies === | === Election Anomalies === | ||
Principle 7 addresses the need to Identify, Analyze, and Respond to Risks. The identification and analysis of risk are presumed to have been performed at the state level, which are addressed in the [https://apps.azsos.gov/election/files/epm/2025/Election-Procedures-Manual-2025--FINAL-12-22-25.pdf Arizona Secretary of State's Election Procedure Manual.] The MC leadership team's <u>Response to Risk</u> is the primary governance weakness with respect to the Green Book's Principle #7, including this attribute. | |||
Revision as of 08:49, 25 August 2026
Risk Assessment
Principle 7 - Identify, Analyze, and Respond to Risks
Attribute 7.12 - When designing controls to mitigate risk, management may modify controls related to the entity's oversight responsibilities, organizational structure, and responsibilities and authorities throughout the entity. Management may also develop separate processes within the periodic and ongoing risk assessment process with separate oversight responsibilities, to manage certain risks as part of the entity's overall internal control system. This may be necessary to achieve objectives due to the nature of certain types of risks, such as for risks related to fraud, improper payments, or information security, or when a risk is pervasive or has an impact on multiple processes. These separate processes would cover all components of internal control related to these specific risks.
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Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
Principle 7 addresses the need to Identify, Analyze, and Respond to Risks. The identification and analysis of risk are presumed to have been performed at the state level, which are addressed in the Arizona Secretary of State's Election Procedure Manual. The MC leadership team's Response to Risk is the primary governance weakness with respect to the Green Book's Principle #7, including this attribute.
