Citation Matching

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Project 36230 – Task 1119390

Instructions: Identify the Control, if it exists, to which the Citation should be mapped. Task Description: Match the "Preparing for Succession ¶ 1" Citation to a Control Authority Document URL: Website URI Document URI

Citation Reference: Preparing for Succession ¶ 1

Citation Guidance: To prepare for succession, the board of directors and management must develop contingency plans for assigning responsibilities important to enterprise risk management. In particular, succession plans for key executives need to be defined, and succession candidates should be trained, coached, and mentored for assuming the role. Typically, larger entities identify more than one person who could fill a critical role.

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