ATTACHMENT 1

Impacts and Threats to: (Enter the auditable area)

In developing the risk assessment for this area, we prepared the following list of potential threats and impacts on effective operation in the subject area. These were considered and utilized in conducting our research and assigning risk rankings for this area.

  1. Interruption of processing as a result of the following potential problems:
    1. power failure
    2. fire
    3. flood
    4. other natural disasters
    5. civil disobedience
    6. water supply problems
    7. telecommunications failure
    8. equipment failure
    9. equipment theft
    10. (Please add threats and risks as necessary)
  2. Loss of corporate data due to:
    1. (Please add threats and risks as necessary)
  3. Disclosure of data as a result of:
    1. browsing electronic data
    2. browsing paper data
    3. (Please add threats and risks as necessary)
  4. Processing fraud:
    1. introduction of fraudulent return or refund data into the processing stream
    2. introduction of fraudulent refund transactions by external individuals
    3. (Please add threats and risks as necessary)
  5. General Operational risks such as:
    1. embezzlement of payments
    2. theft of equipment or data
    3. (Please add threats and risks as necessary)
  6. Increased Taxpayer Burden as a result of:
    1. (Please add threats and risks as necessary)
  7. Increased cost of operations as a result of:
    1. (Please add threats and risks as necessary)
  8. Stakeholder Concerns, including:
    1. (Please add threats and risks as necessary)