SOX·Articulo ITGC-2·SOX IT Controls - IT General Controls
Change management controls
change managementreleaseemergency changes
Resumen en lenguaje claro
Controles para cambios en aplicaciones, configuraciones, integraciones y reportes que afectan al reporting financiero.
Texto oficial (EN)
Change management controls should evidence request, approval, testing, segregation between development and production, deployment traceability and emergency change review for systems in scope of financial reporting.