The purpose of this questionnaire is to collect information related to the information technology infrastructure before preparing the IT risk profile. In most entities, information technology is ubiquitous throughout the organization across the spectrum of business and information flows. Information and information processing risks and risks related to misstatements of financial statements are generally evaluated at the critical process level. However, it is necessary to collect information about the IT infrastructure and IT support processes as an essential background for this more detailed risk assessment. This document is designed to facilitate the gathering of information necessary to understand the IT infrastructure. It may be practical for a client to complete this document before a meeting to discuss its content. Instructions are provided on the next page to allow this to happen. In all cases, the entire document should be discussed with the customer's information technology management to ensure a complete understanding of the company's IT infrastructure.
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