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Effective Change Management: Page 8 of 11

• The person making the change may not fully understand the needs of the enterprise, and may make changes that aren't in alignment with those needs.

• A dishonest employee could create back doors into the network, even into applications.

• If security concerns aren't fully understood or taken into consideration, an implemented change could open the enterprise to financial loss, a loss of reputation or legal liability.

Even the most prudent efforts to segregate responsibilities could be made null if employees from multiple groups collude to make change that could cause harm. The Sarbanes-Oxley Act of 2002 had this in mind when it forced sign-off from executives stating that internal controls had been implemented and audited, thereby holding those executives liable for misleading or fictitious information to prevent collusion.

10. Back-0ut Plans