9.06
Risk Assessment
Principle 9 - Identify, Analyze, and Respond to Change
Attribute 9.06 - As significant changes that an entity may need to respond to can occur quickly and unexpectedly, establishing a change assessment process in advance of significant changes occurring is essential to maintaining an effective internal control system as change occurs. This is especially important in situations where management may need to rapidly implement a new program or substantially change an existing program. For example, management may need to implement an emergency assistance program in response to public health emergencies, natural or human-caused disasters, or other catastrophic events.
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Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
Governance issues identified from Arizona Attorney General's Office 2020 General Election Investigation of Arizona Senate allegations of Maricopa County Election Department - Drop Box Collections issues. This Green Book attribute definitely relates to the Maricopa Dropbox allegation given the acknowledgement that "public health emergencies" may require a management response. In this case, MC leadership appeared woefully unprepared to handle the large number of early ballots, despite government encouragement to use the early voting process.
