9.01
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
- Identify, Analyze, and Respond to Risks Related to Significant Changes
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Jamie's Story
Contractual changes may have been necessary during the Covid-19 pandemic and associated public health mandates during the 2020 Presidential Election and 2022 Mid-term Election. However, no change justification package was provided with the Runbeck contract. Most concerning is the missing analysis requirement of this Attribute.
Election Anomalies
No examples are available to illustrate governance gaps for this attribute.
