MIR 2.5.18

Information technology is likely to be a major component of the systems and controls used by any Recognised Body. In assessing the adequacy of the information technology used by a Recognised Body to perform or support its relevant functions, the Regulator may have regard to:

(a) the organisation, management and resources of the information technology department within the Recognised Body;
(b) the arrangements for controlling and documenting the design, development, implementation and use of information technology systems; and
(c) the performance, capacity and reliability of information technology systems.