Updating of security procedures definition

The computer security controls outlined in the Section 9 of Pub.

Although the frequency of conducting risk assessments is determined by agency policy, the IRS requires this activity be conducted at a minimum of every three years or whenever there are significant changes to the information system receiving, processing, transmitting, or storing FTI.It will meet the common goal between agencies and the IRS to safeguard FTI.Additionally, implementing operational security procedures will help agencies meet IRS reporting requirements which include completing the Safeguard Security Report (SSR).To provide an objective assessment, the inspection should be conducted by a function other than the using function.To provide reasonable assurance that FTI is adequately safeguarded, the inspection should address the safeguard requirements the IRC and the IRS impose.

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