9.03
From Corrective Action Plan AZ
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 expected changes. This enables management to timely identify and analyze the impact of related risks.
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