11.13

Control Activities

Principle 11 - Design General Control Activities over Information Technology

Attribute 11.13 - Control activities for developing information technology, commonly referred to as systems development controls, prevent the use of unauthorized or untested systems. Management may internally develop information technology, acquire it from suppliers, or outsource its development to service organizations. Management incorporates methodologies for acquisition into its development process and designs control activities over the selection, ongoing development, and maintenance of information technology. For a system developed internally, management designs control activities to mitigate risks in outsourced technology before it is incorporated into the entity's business processes. Management evaluates the unique risks that using a service organization, search engine, or artificial intelligence software present to the completeness, accuracy, and validity of information submitted to and received from the organization or software system.

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