Control Intelligence

AI Analysis Results

Change ManagementIT General Controls (ITGC)

Back to Sub-Process
71
/ 100
Adequate
Overall Sub-Process Rating
AdequateControl exists and operates; minor enhancements possible.
2 controls evaluated4 strengths identified2 gaps identified
Executive Summary

The Change Management process demonstrates adequate controls overall, with most key controls designed and operating as intended. Certain areas require enhanced documentation or monitoring to close identified gaps, but no material weaknesses were noted during the assessment period.

Strengths
  • Changes to in-scope systems follow a documented change... is consistently executed
  • Database schema changes and data migrations are reviewed... is consistently executed
  • Exception reporting is generated and reviewed timely
  • Training and awareness programs support control understanding
Gaps
  • Evidence of review lacks timestamp and reviewer identity
  • No automated alerting for control threshold breaches
Recommendations
  1. 1Conduct an annual control design assessment aligned with framework updates
  2. 2Establish a quarterly monitoring schedule with documented results and sign-off
  3. 3Implement a workflow tool that captures reviewer identity and timestamp for all approvals
Framework Mapping
COSO 2013
Principle P11
SOX 404
ICFR.ITGC.CM.01ICFR.ITGC.CM.02
IIA Standards 2024
IV.10.2

Control-Level Breakdown (2)

IT-CM-01AdequateScore: 75/100
Changes to in-scope systems follow a documented change management process.
Key Finding

The control is in place and generally operating as intended. Changes to in-scope systems follow a documented change management process. Minor documentation or timeliness gaps were noted but do not represent material risk.

Recommendation

Enhance documentation and monitoring for: changes to in-scope systems follow a documented change management process. Ensure review evidence includes timestamps and reviewer identity.

Framework Tags
COSO P11ICFR.ITGC.CM.01IIA IV.10.2
IT-CM-02AdequateScore: 68/100
Database schema changes and data migrations are reviewed by a DBA before deployment.
Key Finding

The control is in place and generally operating as intended. Database schema changes and data migrations are reviewed by a DBA before deployment. Minor documentation or timeliness gaps were noted but do not represent material risk.

Recommendation

Enhance documentation and monitoring for: database schema changes and data migrations are reviewed by a dba before deployment. Ensure review evidence includes timestamps and reviewer identity.

Framework Tags
COSO P11ICFR.ITGC.CM.02IIA IV.10.2