User contributions for Neil thibodaux

16 August 2026

• 00:3400:34, 16 August 2026 diff hist +164 9.09 No edit summary current
• 00:3400:34, 16 August 2026 diff hist +164 9.10 No edit summary current
• 00:3400:34, 16 August 2026 diff hist +164 9.11 No edit summary current
• 00:3300:33, 16 August 2026 diff hist +164 9.12 No edit summary current
• 00:3300:33, 16 August 2026 diff hist +164 9.13 No edit summary current
• 00:3200:32, 16 August 2026 diff hist +545 N 9.13 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.13''' - Further, changing conditions often prompt new risks or changes to existing risks that need to be assessed. As part of analyzing and responding to significant change, management performs a risk assessment to identify, analyze, and respond to any new risks prompted by the changes. Additionally, existing risk assessments may need to be updated to determine whet..." Tag: Visual edit
• 00:3100:31, 16 August 2026 diff hist +263 N 9.12 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.12''' - Management also performs ongoing risk assessments as the entity responds to changing conditions to analyze and respond to risks on a real-time basis." Tag: Visual edit
• 00:3000:30, 16 August 2026 diff hist +919 N 9.11 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.11''' - Changes in conditions affecting the entity and its environment often require changes to the entity's internal control system, as existing controls may not be effective for meeting objectives or addressing risks under changed conditions. Once significant changes are identified, management uses its change assessment process to identify and analyze the impact of..." Tag: Visual edit
• 00:2900:29, 16 August 2026 diff hist +1,562 N 9.10 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.10''' - Management's change assessment process includes considerations to facilitate its ability to quickly adapt the entity's internal control system and effectively respond to a significant change once it occurs, such as the following: * modifying the organizational structure, responsibilities, and authorities to address identified risks; * determining whether to..." Tag: Visual edit
• 00:2800:28, 16 August 2026 diff hist +625 N 9.09 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.09''' - Management's change assessment process includes considerations for management to effectively analyze risk related to significant change, which may include the following: * how to determine the appropriate scope and extent of initial risk assessment related to a significant change—management considers entity objectives, risk tolerances, and other factors wh..." Tag: Visual edit
• 00:2700:27, 16 August 2026 diff hist +1,243 N 9.08 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.08''' - Management's change assessment process includes steps for timely identifying risks related to significant change, which may include the following: * the need to provide complex or different services quickly, which may result in increased risks overall, including those related to fraud, improper payments, information security, and noncompliance with applicabl..." Tag: Visual edit
• 00:2600:26, 16 August 2026 diff hist +354 N 9.07 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.07''' - Management develops and documents a change assessment process based on the risk assessment process described in principle 7. The process includes procedures for identifying, analyzing, and responding to risks related to significant changes." Tag: Visual edit
• 00:2400:24, 16 August 2026 diff hist +712 N 9.06 Created page with "'''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..." Tag: Visual edit
• 00:2300:23, 16 August 2026 diff hist +465 N 9.05 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9,05''' - Management documents a change assessment process for identifying, analyzing, and responding to risks related to significant changes so that the internal control system can be quickly adapted as needed to respond to significant changes as they occur ['''documentation requirement''']. Emphasis was placed on '''Documentation Requirement''' by the GAO." Tag: Visual edit
• 00:2100:21, 16 August 2026 diff hist +595 N 9.04 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.04''' - Changes in internal conditions may include changes to the entity's programs or activities, oversight structure, organizational structure, personnel, and technology. Changes in external conditions may include changes in the governmental, economic, technological, legal, regulatory, and physical environments. Changes in external conditions may also include econo..." Tag: Visual edit
• 00:2000:20, 16 August 2026 diff hist +569 N 9.03 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.03''' - Conditions affecting the entity and its environment continually change. Management identifies, on a timely basis, significant changes to internal and external conditions that have already occurred or are expected to occur. Management anticipates and plans for significant changes that are expected to occur by using a forward-looking process to identify expecte..." Tag: Visual edit
• 00:1900:19, 16 August 2026 diff hist +662 N 9.02 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.02''' - As part of periodic and ongoing risk assessments, management identifies, on a timely basis, significant internal and external changes that could impact the entity's internal control system. Identifying, analyzing, and responding to significant changes is similar to, if not part of, the entity's periodic and ongoing risk assessment process. However, change is..." Tag: Visual edit
• 00:1700:17, 16 August 2026 diff hist +547 N 9.01 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.01''' - Management should identify, analyze, and respond to significant changes that could impact the internal control system. '''Green Book Attribute Categories for Principle 9''' The following attributes contribute to the design, implementation, and operating effectiveness of this principle: * Identify Significant Changes * Establish a Change Assessment Process..." Tag: Visual edit

15 August 2026

• 22:3722:37, 15 August 2026 diff hist +164 8.03 No edit summary current
• 22:3622:36, 15 August 2026 diff hist +164 8.05 No edit summary
• 22:3622:36, 15 August 2026 diff hist +164 8.06 No edit summary current
• 22:3522:35, 15 August 2026 diff hist +164 8.07 No edit summary
• 22:3522:35, 15 August 2026 diff hist +164 8.08 No edit summary
• 22:3422:34, 15 August 2026 diff hist +164 8.09 No edit summary
• 22:3422:34, 15 August 2026 diff hist +164 8.10 No edit summary
• 22:3322:33, 15 August 2026 diff hist +164 8.11 No edit summary current
• 22:3322:33, 15 August 2026 diff hist +164 8.12 No edit summary current
• 22:3322:33, 15 August 2026 diff hist +164 8.13 No edit summary current
• 22:3222:32, 15 August 2026 diff hist +164 8.14 No edit summary current
• 22:3222:32, 15 August 2026 diff hist +164 8.15 No edit summary current
• 22:3122:31, 15 August 2026 diff hist +164 8.16 No edit summary current
• 22:3122:31, 15 August 2026 diff hist +164 8.17 No edit summary current
• 22:3022:30, 15 August 2026 diff hist +164 8.18 No edit summary current
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• 22:3022:30, 15 August 2026 diff hist +164 8.20 No edit summary current
• 22:2922:29, 15 August 2026 diff hist +513 N 8.20 Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.20''' - Management may develop separate processes within the periodic and ongoing risk assessment process with separate oversight responsibilities, to manage risks related to fraud, improper payments, or information security as part of the entity's overall internal control system. These separate processes would cover all components of internal co..." Tag: Visual edit
• 22:2822:28, 15 August 2026 diff hist +950 N 8.19 Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.19''' - Management responds to fraud, improper payment, and information security risks consistent with the risk response process performed for all analyzed risks. Based on the selected risk response, management determines the specific actions to effectively mitigate each risk. It may be possible to reduce or avoid certain fraud, improper payment,..." Tag: Visual edit
• 22:2722:27, 15 August 2026 diff hist +511 N 8.18 Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.18''' - Management analyzes and responds to identified fraud, improper payment, and information security risks so that they are effectively mitigated. These risks are analyzed through the same risk analysis process performed for all identified risks. Management analyzes the identified risks by estimating their significance to assess their impact..." Tag: Visual edit
• 22:2622:26, 15 August 2026 diff hist +776 N 8.17 Created page with "'''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-pa..." Tag: Visual edit
• 22:2522:25, 15 August 2026 diff hist +964 N 8.16 Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.16''' - External risks may come from external parties that connect with or operate the entity's information technology or from unrelated attackers. External parties that connect with the entity's operating systems and databases in the normal course of operations may include end users, such as program beneficiaries; federal, state, and local gover..." Tag: Visual edit
• 22:2322:23, 15 August 2026 diff hist +632 N 8.15 Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.15''' - Internal risks include unintentional acts by employees, whose vigilance is a key defense against external threats and user error. Internal threats may also come from intentional malicious acts by former or disgruntled employees. They pose unique risks because these individuals may be both motivated to work against the entity and better eq..." Tag: Visual edit
• 22:2222:22, 15 August 2026 diff hist +2,511 N 8.14 Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.14''' - Management considers the types of risks that could impact the entity's information and information technology to provide a basis for identifying and analyzing risks related to information security.⁶² Information security risk is the risk to entity operations, assets, and personnel, as well as external parties, due to unauthoriz..." Tag: Visual edit
• 22:2022:20, 15 August 2026 diff hist +685 N 8.13 Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.13''' - Management considers existing improper payment estimates, if available, when determining the significance of risks and the effectiveness of the internal control system in responding to improper payment risks. These estimates may come from management's annual improper payment estimates as part of its monitoring activities, which may be man..." Tag: Visual edit
• 22:1922:19, 15 August 2026 diff hist +1,447 N 8.12 Created page with "'''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 ma..." Tag: Visual edit
• 22:1722:17, 15 August 2026 diff hist +1,287 N 8.11 Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.11''' - Management considers the types of improper payments that could impact the entity to provide a basis for identifying and analyzing improper payment risks. Improper payments are any payments that should not have been made or that were made in an incorrect amount. Payments are also considered improper when there is insufficient or lack of do..." Tag: Visual edit
• 22:1622:16, 15 August 2026 diff hist +922 N 8.10 Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.10''' - Management considers fraud risk factors. Fraud risk factors do not necessarily indicate that fraud exists but are often present when fraud occurs. Fraud risk factors may include the following: * '''Incentive/pressure''' - Management, other personnel, or external parties have an incentive or are under pressure, which provides a motive to..." Tag: Visual edit
• 22:1422:14, 15 August 2026 diff hist +353 N 8.09 Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.09''' - In addition to fraud, management also considers the risk of management override of controls. Management override of controls does not necessarily involve fraud but may indicate potential fraud and increases fraud risk." Tag: Visual edit
• 22:1322:13, 15 August 2026 diff hist +966 N 8.08 Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.08''' - In addition to fraud, management considers other forms of misconduct that can occur, such as waste and abuse. Waste is the act of using or expending resources carelessly, extravagantly, or to no purpose. Abuse involves behavior that is deficient or improper when compared with behavior that a prudent person would consider reasonable and ne..." Tag: Visual edit
• 22:1222:12, 15 August 2026 diff hist +563 N 8.07 Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.07''' - As part of a risk assessment, management considers the risk of fraud that could impact the entity from both within the entity and from external parties. For example, external fraud risk may arise when an entity relies on service organizations' internal control systems to perform business processes for the entity. External parties that pre..." Tag: Visual edit
• 22:1122:11, 15 August 2026 diff hist +1,434 N 8.06 Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.06''' - Management considers the types of fraud that could impact the entity to provide a basis for identifying and analyzing fraud. Fraud involves obtaining something of value through willful misrepresentation. Types of fraud may include the following: * '''Fraudulent reporting''' - Intentional misstatements or omissions of amounts or disclosur..." Tag: Visual edit