User contributions for Neil thibodaux

16 August 2026

• 11:1011:10, 16 August 2026 diff hist +624 N 12.04 Created page with "'''Control Activities''' '''Principle 12 - Implement Control Activities''' '''Attribute 12.04''' - Those in key roles for the unit may further define policies through day-to-day procedures, depending on the rate of change in the operating environment and complexity of the business process. Procedures may include the timing of when a control activity occurs and any follow-up corrective actions to be performed by competent personnel if deficiencies are identified. Manage..." Tag: Visual edit
• 11:0911:09, 16 August 2026 diff hist +779 N 12.03 Created page with "'''Control Activities''' '''Principle 12 - Implement Control Activities''' '''Attribute 12.03''' - Management documents in policies and procedures for each unit within the entity's organizational structure its responsibility for a business process's objectives and related risks and control activity design, implementation, and operating effectiveness. Each unit, with guidance from management, determines the policies necessary to operate the business process based on the..." Tag: Visual edit
• 11:0711:07, 16 August 2026 diff hist +420 N 12.02 Created page with "'''Control Activities''' '''Principle 12 - Implement Control Activities''' '''Attribute 12.02''' - Management establishes control activities by documenting in policies what is expected and in procedures specified actions that implement policies, to mitigate risks to achieving the entity's objectives to acceptable levels ['''documentation requirement''']. Note: The GAO emphasized "'''documentation requirements."'''" Tag: Visual edit
• 11:0411:04, 16 August 2026 diff hist +425 N 12.01 Created page with "'''Control Activities''' '''Principle 12 - Implement Control Activities''' '''Attribute 12.01''' - Management should implement control activities through policies and procedures. <u>Attributes</u> The following attributes contribute to the design, implementation, and operating effectiveness of this principle: * Documentation of Control Activities Through Policies and Procedures * Periodic Review of Control Activities" Tag: Visual edit
• 01:5601:56, 16 August 2026 diff hist +164 11.17 No edit summary current
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• 01:5001:50, 16 August 2026 diff hist +700 N 11.17 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.17''' - Contingency planning protects critical and sensitive data against loss and allows for critical operations to continue without disruption or be promptly resumed when unexpected events occur. Maintaining technology through contingency planning often includes backup and recovery procedures, as well as continuity of operations plans, depending..." Tag: Visual edit
• 01:4901:49, 16 August 2026 diff hist +716 N 11.16 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.16''' - Segregation of duties control activities help prevent fraud, waste, and abuse from being executed using information technology in the internal control system and mitigate the risk of management override of automated processes. Management considers the need to separate responsibilities for control activities related to the entity's informat..." Tag: Visual edit
• 01:4801:48, 16 August 2026 diff hist +974 N 11.15 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.15''' - Control activities for changing information technology prevent unauthorized or untested modifications to existing systems. To reasonably assure that changes to the configuration of information technology are necessary, work as intended, and do not cause loss of data or program integrity, changes go through a formal change management proces..." Tag: Visual edit
• 01:4601:46, 16 August 2026 diff hist +1,426 N 11.14 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.14''' - Control activities for maintaining information technology include identifying vulnerabilities to patch and other functional updates to be made. Management continuously monitors the entity's information technology to establish a baseline for evaluating performance, detecting underlying deficiencies before they negatively impact users, colle..." Tag: Visual edit
• 01:4501:45, 16 August 2026 diff hist +1,075 N 11.13 Created page with "'''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 methodologie..." Tag: Visual edit
• 01:4401:44, 16 August 2026 diff hist +813 N 11.12 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.12''' - Configuration management control activities involve the identification and management of operating and security features for information technology (i.e., infrastructure, platforms, and software) throughout the technology development process. Management may use a technology development methodology to provide a structure for a new informati..." Tag: Visual edit
• 01:4401:44, 16 August 2026 diff hist +1,245 N 11.11 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.11''' - Logical and physical access control activities include restricting access or detecting inappropriate access to information and information technology. They protect information technology resources against unauthorized access, use, disclosure, disruption, modification, or destruction, whether from malicious intent or error. Logical access c..." Tag: Visual edit
• 01:4201:42, 16 August 2026 diff hist +434 N 11.10 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.10''' - Security management is the ongoing process for mitigating information security risks as part of the entity's overall internal control system (sometimes referred to as a security management program). This ongoing process covers all components of internal control related to information security risks." Tag: Visual edit
• 01:4101:41, 16 August 2026 diff hist +1,161 N 11.09 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.09''' - General control activities may be applied at the entity, system, and business process levels. General control activities include the following: * '''Security management''' - A separate process, addressing all components of internal control, for responding to risks related to information security. * '''Logical and physical access''' - Cont..." Tag: Visual edit
• 01:4001:40, 16 August 2026 diff hist +429 N 11.08 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.08''' - The nature, timing, and precision of general control activities will depend on various factors, such as the complexity of the technology, sensitivity of information, use of service organizations, use of shared service or data centers, and risk of the underlying business process being supported." Tag: Visual edit
• 01:3901:39, 16 August 2026 diff hist +1,339 N 11.07 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.07''' - Management designs appropriate types of general control activities to mitigate information security risks. General control activities are the actions established through policies and procedures that apply to all or a large segment of an entity's information technology. They support the proper operation of the entity's information technol..." Tag: Visual edit
• 01:3701:37, 16 August 2026 diff hist +1,099 N 11.06 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..." Tag: Visual edit
• 01:3601:36, 16 August 2026 diff hist +956 N 11.05 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.05''' - nformation technology consists of the infrastructure, platforms, and software used to automate processes. Infrastructure comprises the physical information technology resources necessary to run software, including the hardware and devices used for information processing, data storage, and network communication. Infrastructure also includes..." Tag: Visual edit
• 01:3501:35, 16 August 2026 diff hist +836 N 11.04 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.04''' - Management designs the entity's use of information technology in the information system by considering the defined information requirements for each of the entity's business processes. Information technology incorporated into business processes enables information related to those processes to become available to the entity on a timelier b..." Tag: Visual edit
• 01:3401:34, 16 August 2026 diff hist +404 N 11.03 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.03''' - Management designs information technology to support the entity's information system and business processes. The entity's information system includes both manual and automated processes. Automated processes are wholly or partially performed using information technology." Tag: Visual edit
• 01:3301:33, 16 August 2026 diff hist +705 N 11.02 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.02''' - Management designs general control activities over the entity's information technology to mitigate risks to information security. Information security is the protection of information or information technology from unauthorized access, use, disclosure, disruption, modification, or destruction to provide confidentiality, integrity, and avai..." Tag: Visual edit
• 01:3201:32, 16 August 2026 diff hist +553 N 11.01 Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.''' - Management should design general control activities over information technology to mitigate risks to achieving the entity's objectives to acceptable levels. <u>Attributes</u> The following attributes contribute to the design, implementation, and operating effectiveness of this principle: * Response to Risks * Design of the Entity's Info..." Tag: Visual edit
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