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This report is intended for use by the management of the Variable Annuity Life Insurance Company ("VALIC") and its subsidiaries.
VALIC Retirement Services Company ("VRSCO") and VALIC Financial Advisors, Inc. ("VFA"), its user entities, and the independent
auditors of its user entities, and is not intended and should not be used by anyone other than these specified parties.
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Control Objective 12A
- Controls provide reasonable assurance that changes to V-System are tested and approved
by VALICManagement.
Control Objective 12B
- Controls provide reasonable assurance that changes to distributed systems including
SAP are tested and approved by VALICManagement.
VALIC Control Activities
Tests of Operating Effectiveness
Results of Tests
12.8 (12B) All required approvals for
SAP changes (including business
and technology) are obtained
and documented prior to
migration of the change into the
production environment.
Inspected a sample of SAP changes
to determine whether changes were
approved prior to migration into the
production environment.
No exceptions noted.
12.9 Network infrastructure
changes performed by AIG IT
are appropriately authorized,
analyzed for impact, and include
back-out procedures prior to
loading into the production
environment to support effective
functioning of applications
at, and to protect data from
unauthorized changes.
Inspected a sample of infrastructure
changes to determine whether they
were appropriately authorized,
analyzed for impact, and included
back-out procedures prior to loading
into the production environment.
No exceptions noted.
IV. VALIC control objectives and controls, and PricewaterhouseCoopers LLP's tests of operating
effectiveness and results of tests