8.02

Risk Assessment

Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk

Attribute 8.02 - Management identifies risks related to fraud, improper payments, and information security through the same risk identification process performed for all analyzed risks. However, these risks are discussed further in this principle because they may be pervasive or have an impact on multiple processes and can often be inadequately addressed in the risk assessment process.

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March 12, 2026: This is How Maricopa County Wants to be Represented in Court

The discussion of Attribute 1.03 is from this March 12, 2026 event, under the subheading of Motor Vehicle Department Contract.

Attribute 8.02 is unique, it seems redundant to "Risk Assessment" as addressed in "Components of Internal Controls."