Neil thibodaux at 01:52, 16 August 2026

2026-08-16T01:52:58Z

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	'''Attribute 11.06''' - Management designs the information technology infrastructure to support the entity's business processes. Information technology requires a physical infrastructure in which to operate, including communication networks for linking information technologies, computing resources for software and platforms to operate, and electricity to power the information technology. An entity's information technology infrastructure can be complex. It may be owned and operated by the entity, shared by different units within the entity, or outsourced either to service organizations or to location-independent technology (e.g., cloud computing and storage) services. In designing the information technology infrastructure, management considers factors such as the expertise required to develop and maintain the information technology, costs to develop information technology internally or outsource, desired level of control over resources, and impact on continuity of operations.		'''Attribute 11.06''' - Management designs the information technology infrastructure to support the entity's business processes. Information technology requires a physical infrastructure in which to operate, including communication networks for linking information technologies, computing resources for software and platforms to operate, and electricity to power the information technology. An entity's information technology infrastructure can be complex. It may be owned and operated by the entity, shared by different units within the entity, or outsourced either to service organizations or to location-independent technology (e.g., cloud computing and storage) services. In designing the information technology infrastructure, management considers factors such as the expertise required to develop and maintain the information technology, costs to develop information technology internally or outsource, desired level of control over resources, and impact on continuity of operations.

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Neil thibodaux: Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.06''' - Management designs the information technology infrastructure to support the entity's business processes. Information technology requires a physical infrastructure in which to operate, including communication networks for linking information technologies, computing resources for software and platforms to operate, and electricity to power th..."

2026-08-16T01:37:40Z

Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.06''' - Management designs the information technology infrastructure to support the entity's business processes. Information technology requires a physical infrastructure in which to operate, including communication networks for linking information technologies, computing resources for software and platforms to operate, and electricity to power th..."

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'''Control Activities'''

'''Principle 11 - Design General Control Activities over Information Technology'''

'''Attribute 11.06''' - Management designs the information technology infrastructure to support the entity's business processes. Information technology requires a physical infrastructure in which to operate, including communication networks for linking information technologies, computing resources for software and platforms to operate, and electricity to power the information technology. An entity's information technology infrastructure can be complex. It may be owned and operated by the entity, shared by different units within the entity, or outsourced either to service organizations or to location-independent technology (e.g., cloud computing and storage) services. In designing the information technology infrastructure, management considers factors such as the expertise required to develop and maintain the information technology, costs to develop information technology internally or outsource, desired level of control over resources, and impact on continuity of operations.

11.06 - Revision history

Neil thibodaux at 01:52, 16 August 2026