31386 paragraphs found
A technological resource may serve multiple purposes within the firm and some of the purposes may be unrelated to the system of quality management. Technological resources that are relevant for the purposes of this ASQM are: Technological resources that …
The firm may consider the following matters in obtaining, developing, implementing and maintaining an IT application: The data inputs are complete and appropriate; Confidentiality of the data is preserved; The IT application operates as designed and …
The firm may specifically prohibit the use of IT applications or features of IT applications until such time that it has been determined that they operate appropriately and have been approved for use by the firm. Alternatively, the firm may establish …
Intellectual resources include the information the firm uses to enable the operation of the system of quality management and promote consistency in the performance of engagements. Examples of intellectual resources Written policies or procedures, a …
Intellectual resources may be made available through technological resources, for example, the firm’s methodology may be embedded in the IT application that facilitates the planning and performance of the …
Use of Technological and Intellectual Resources (Ref: Para. 32(f)–32(g)) …
The firm may establish policies or procedures regarding the use of the firm’s technological and intellectual resources. Such policies or procedures may: Require the use of certain IT applications or intellectual resources in the performance of …
In some circumstances, the firm may use resources that are provided by a service provider, particularly in circumstances when the firm does not have access to the appropriate resources internally. Notwithstanding that a firm may use resources from a …