Citation Matching

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Project 36230 – Task 1119731

Instructions: Identify the Control, if it exists, to which the Citation should be mapped. Task Description: Match the "Identifying Risk ¶ 3" Citation to a Control Authority Document URL: Website URI Document URI

Citation Reference: Identifying Risk ¶ 3

Citation Guidance: Emerging risks arise when business context changes, and they may alter the entity's risk profile in the future. Note that emerging risks may not be understood well enough to identify and initially assess accurately, and may warrant re-identification more frequently. Additionally, organizations should communicate evolving information about emerging risks.

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