8.19
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, or information security risks by making changes to the entity's activities and processes. These changes may include stopping or reorganizing certain operations, modifying the entity's information technology, reallocating roles among personnel to enhance segregation of duties, or designing or modifying control activities. Management may also need to develop further responses to address the risk of management override of controls, particularly when considering fraud risks
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Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
The Green Book's Principle 8 addresses Assess Fraud, Improper Payment, and Information Security Risk. Obviously, improper payments is not a concern during the Assessment of Election Anomalies. However, improper payments by MC county may exist, but would require a separate assessment.
The Green Book's emphasis on fraud and information security as separate risk assessment activity is intentional. MC may be able to defer to the Arizona Secretary of State's Election Procedure Manual as general steps taken to ensure the integrity of election results. Fraud occurs when loopholes are identified and exploited by the fraudsters. The implementers of election services (i.e., Arizona Counties) are better positioned to detect fraud and assess the risk of fraud because they are handling the data, not the state. Hence, governance gaps may be identified from patterns of poor assessment and response to risk with respect to election fraud and information security.
