Requirement
The entity implements policies and procedures to make available or deliver output completely, accurately, and timely in accordance with specifications to meet the entity’s objectives.
Points of Focus
Protects Output
Requirement: Output is protected when stored or delivered, or both, to prevent theft, destruction, corruption, or deterioration that would prevent output from meeting specifications.
Distributes Output Only to Intended Parties
Requirement: Output is distributed or made available only to intended parties.
Distributes Output Completely and Accurately
Requirement: Procedures are in place to provide for the completeness, accuracy, and timeliness of distributed output.
Creates and Maintains Records of System Output Activities
Requirement: Records of system output activities are created and maintained completely and accurately in a timely manner.
Explanation
System output — reports, files, deliverables — must reach the right people, complete, accurate, and on time. The entity protects output from theft or corruption, restricts distribution to intended parties, and keeps records of output activity. Auditors care because a system that processes correctly but delivers output to the wrong party still fails its objectives.
