Defining material change within information processes, information systems, and IT assets

Status: Live

The organization will clearly define material change as it affects the ability to assure confidentiality, integrity, availability, and accountability. [UCF ID 01239]

Supporting and supported controls

This control directly supports:

Define materiality in IT compliance audits [UCF Control ID 01238]

There are no supporting controls.

Authority documents complied with:

PCAOB Auditing Standard No. 5, ¶ 93; NASD Manual, April 2007, R 3510(b), R 3520(b); Health Insurance Portability and Accountability Act of 1996 (HIPAA), § 164.520(b)(3), § 164.520(c)(1)(i)(C), § 164.520(c)(2)(iv); Corporate Governance in listed Companies – Clause 49 of the Listing Agreement, § V

Sarbanes Oxley Guidance

Management should notify the auditor of any changes in internal control over financial reporting that were made after the audit was conducted but before the date of the auditor's report that might significantly affect the internal controls. [¶ 93, PCAOB Auditing Standard No. 5]

NASD NYSE Guidance

[R 3510(b), R 3520(b), NASD Manual, April 2007]

Healthcare and Life Science Guidance

[§ 164.520(b)(3), § 164.520(c)(1)(i)(C), § 164.520(c)(2)(iv), Health Insurance Portability and Accountability Act of 1996 (HIPAA)]

Asia and Pacific Rim Guidance

The CEO and CFO must certify to the Board of Directors that they have disclosed to the audit committee and auditors any significant changes in internal control over financial reporting and accounting policies and any significant fraud. [§ V, Corporate Governance in listed Companies – Clause 49 of the Listing Agreement]