Document ID: chunk:federal_register_of_legislation:F2023C01130:body:0:p91
Version: federal_register_of_legislation:F2023C01130
Segment Type: other
Provision Reference: 
Character Range: 271406–277309

is highly automated, paperless processing.                                                                                                                  N/A                                                                                             N/A                                                                                                                                                              Extensive and often complex automated procedures
      * The extent of the entity's reliance on system-generated reports in the processing of information.                                                                                                                                                                               Simple automated report logic                                                                   Simple relevant automated report logic                                                                                                                           Complex automated report logic; Report-writer software
      * How data is input (i.e., manual input, customer or vendor input, or file load).                                                                                                                                                                                                 Manual data inputs                                                                              Small number of data inputs or simple interfaces                                                                                                                 Large number of data inputs or complex interfaces
      * How IT facilitates communication between applications, databases or other aspects of the IT environment, internally and externally, as appropriate, through system interfaces.                                                                                                  No automated interfaces (manual inputs only)                                                    Small number of data inputs or simple interfaces                                                                                                                 Large number of data inputs or complex interfaces
      * The volume and complexity of data in digital form being processed by the information system, including whether accounting records or other information are stored in digital form and the location of stored data.                                                              Low volume of data or simple data that is able to be verified manually; Data available locally  Low volume of data or simple data                                                                                                                                Large volume of data or complex data; Data warehouses;[76] Use of internal or external IT service providers (e.g., third-party storage or hosting of data)
Matters related to the IT applications and IT infrastructure:
      * The type of application (e.g., a commercial application with little or no customization, or a highly-customised or highly-integrated application that may have been purchased and customised, or developed in-house).                                                           Purchased application with little or no customization                                           Purchased application or simple legacy or low-end ERP applications with little or no customization                                                               Custom developed applications or more complex ERPs with significant customization
      * The complexity of the nature of the IT applications and the underlying IT infrastructure.                                                                                                                                                                                       Small, simple laptop or client server-based solution                                            Mature and stable mainframe, small or simple client server, software as a service cloud                                                                          Complex mainframe, large or complex client server, web-facing, infrastructure as a service cloud
      * Whether there is third-party hosting or outsourcing of IT.                                                                                                                                                                                                                      If outsourced, competent, mature, proven provider (e.g., cloud provider)                        If outsourced, competent, mature, proven provider (e.g., cloud provider)                                                                                         Competent, mature proven provider for certain applications and new or start-up provider for others
      * Whether the entity is using emerging technologies that affect its financial reporting.                                                                                                                                                                                          No use of emerging technologies                                                                 Limited use of emerging technologies in some applications                                                                                                        Mixed use of emerging technologies across platforms
Matters related to IT processes:
      * The personnel involved in maintaining the IT environment (the number and skill level of the IT support resources that manage security and changes to the IT environment).                                                                                                       Few personnel with limited IT knowledge to process vendor upgrades and manage access            Limited personnel with IT skills /