8.17
From Corrective Action Plan AZ
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- information technology that may be outdated or incompatible with new technologies;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-party access to the entity's operating systems and communications networks;
- information technology personnel not having the knowledge, skills, or abilities to maintain the entity's information technology and respond to related risks; and
- personnel being unfamiliar with technology and related risks.
>>>Navigational Buttons<<<
- Index of Attributes
- Previous Attribute - ?
- Next Attribute - ?
