PO5.5:
PO 5.5 Benefit Management
Control Objective:
Implement a benefit monitoring process. Information Technologies expected contribution to business results, either as a component of IT-enabled investment programs or as part of regular operational support, should be identified, agreed to, monitored and reported on. Reports should be reviewed and, where there are opportunities to improve Information Technologies contribution, appropriate actions should be defined and taken. Where changes in Information Technologies contribution impact the program, or where changes to other related projects impact the program, the program business case should be updated.
Applicability:
- Sarbanes-Oxley
- HIPAA
- GLBA
- PCI
- FISMA
- NIST SP 800-66
- Ditscap
- Control Exception
- User Defined
Risk Association Control Activities:
- 1. Risk: Controls provide reasonable assurance that the systems are appropriately tested and validated prior to being placed into production processes, and associated controls operate as intended and support financial reporting requirements.
- a. SOX.5.4 A testing strategy is developed and followed for all significant changes in applications and infrastructure technology, which addresses unit, system, integration and user-acceptance-level testing so that deployed systems operate as intended.
- a. SOX.5.4 A testing strategy is developed and followed for all significant changes in applications and infrastructure technology, which addresses unit, system, integration and user-acceptance-level testing so that deployed systems operate as intended.
- 1. Risk: Controls provide reasonable assurance that the systems are appropriately tested and validated prior to being placed into production processes, and associated controls operate as intended and support financial reporting requirements.
Implementation Guide:
Select a sample of system development projects and significant system upgrades (including technology upgrades). Determine if a formal testing strategy was prepared and followed. Consider whether this strategy considered potential development and implementation risks and addressed all the necessary components to address these risks, e.g., if the completeness and accuracy of system interfaces were essential to the production of complete and accurate reporting, these interfaces were included in the testing strategy.
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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--Mdpeters 09:08, 23 June 2006 (EDT)