Some respondents commented, in general, on expanding the guidance on technology in the Framework. Others suggested including detailed technology topics such as backup and recovery in Principle 11, Selects and Develops General Controls over Technology. And still others suggested adding detailed risks associated with current technology initiatives such as cloud computing or continuous auditing techniques. Some recommended referring to or incorporating other established frameworks specifically addressing technology controls and other considerations.

The Framework includes enhanced discussion on technology both in the points of focus and in various chapters. The Framework does not include extensive discussion on specific current technology initiatives or the risks associated with them because of the evolving nature of technology and concerns that the Framework may become dated. The Framework does not explicitly reference other technology-focused frameworks by name.