AI3.1:

AI 3.1 Technological Infrastructure Acquisition Plan

Control Objective:

Controls provide reasonable assurance that technology infrastructure is acquired so that it provides the appropriate platforms to support financial reporting applications.

Produce a plan for the acquisition, implementation and maintenance of the technological infrastructure that meets established business functional and technical requirements and is in accord with the organization’s technology direction. The plan should consider future flexibility for capacity additions, transition costs, technical risks and the lifetime of the investment for technology upgrades. Assess the complexity costs and the commercial viability of the vendor and product when adding new technical capability.

Rationale—The process of acquiring and maintaining technology infrastructure includes the design, acquisition/building and deployment of systems that support applications and communications. Infrastructure components, including servers, networks and databases, are critical for secure and reliable information processing. Without an adequate infrastructure, there is an increased risk that financial reporting applications will not be able to pass data between applications, financial reporting applications will not operate, and critical infrastructure failures will not be detected in a timely manner.

Applicability:

Sarbanes-Oxley

HIPAA

GLBA

PCI

FISMA

NIST SP 800-66

Ditscap

Control Exception

User Defined

Risk Association Control Activities:

1. Risk: Without an adequate infrastructure, there is an increased risk that financial reporting applications will not be able to pass data between applications, financial reporting applications will not operate, and critical infrastructure failures will not be detected in a timely manner.

a. SOX.4.4.8 Documented procedures exist and are followed so that infrastructure systems, including network devices and software, are acquired based on the requirements of the financial applications they are intended to support.

Risk Association Control Activities:

Process Narrative
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Process Illustration
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Control Commentary
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Control Exception Commentary
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Evidence Archive Location
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Control Status and Auditors Commentary
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Remediation Plan
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Supplemental Information:

Implementation guidance
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