Interpretation of A.14.2 : Security in development and support processes
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Sub-section A.14.2 (Security in development and support processes) applies to any kind of development: software or other type. However, the controls in this sub-section suggest that this development must be related to information systems. So you might have some kind of a development of new products in your systems which do not require any software development.
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Jan 12, 2016

