IT Governance, Risk, and Compliance

Feb 28 2012   8:47PM GMT

Auditing IT Governance – Part VI

Robert Davis Robert Davis Profile: Robert Davis

Interpretively, an entity’s information systems represent the infrastructure to collect data, process transactions, and communicate operational results. In other words, an entity’s MIS represents the aggregation of personnel, computer hardware and software, with associated policies and procedures, allowing data processing to generate utilizable information for decision-making. For example, how the organization runs the entity’s mainframe, employs contractors, purchases hardware, and charges customers are MIS subject elements.

Control procedures should be considered performance processes for accomplishing control goals and/or objectives. Control procedures document and attempt to assure management’s operational intentions are carried out. Similar to policies, control procedures should provide for organizational assets safeguarding as well as promote effectiveness and efficiency.

View Part I of the Auditing IT Governance series here

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