9.05
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.
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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. Section 2 of the AZ AG's inspector's report identifies five procedure violations, apparently with verbal concurrence from the MC leadership team. Procedure changes should have been formally changed, justified and documented as noted with this attribute, 9.05. Had procedure changes been formally processed, the increased risk of fraud would have most certainly been recognized while documenting the justification, which a reasonable person would have recognized as being too risky. See the heading Deviation: Allegations Confirmed from Maricopa Dropbox Collection (2020) webpage for a description of procedure violations.
