Abstract
The research aims to determine the availability of the requirements for applying the International Risk Management Standard (ISO31000:2018) in the General Tax Authority. The research started from a problem that raised a number of questions, including what is the level of availability of the requirements for the application of the international standard specification for risk management, and what is the level of the gap between the actual reality of the application and documentation and the requirements of the specification items in the researched body. A checklist has been adopted in the data collection as well as personal interviews. The study found that the level of availability of specification requirements was 38 percent and was approaching a partially applied and partially documented weight. This means that the research body has moved away from applying the specification requirements at a rate of 62 percent.
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