Control Environment

Common Risk Determinants for an IT Architecture – Part II

Communicating the expectation for adequate IT controls to every entity employee aids in establishing an effective ITG support structure. Therefore, ITG should be installed to convey managements’ CE...

Common Risk Determinants for an IT Architecture – Part I

An entity’s control environment (CE) can provide discipline and structure to processes ensuring operational, financial, and compliance requirements are adequately addressed. As an integrated component, technology...

Right-sizing IT Controls – Part VIII

Deploying key IT governance practices enhance an entity’s ability to meet control objectives for cost, functionality, and quality. Yet, regardless of the IT control techniques and automated tools available, the...

Right-sizing IT Controls – Part VII

An entity’s controlling and monitoring activities should reflect management’s strategy for ensuring an adequate IT control system. Consequently, IT policies, directives, standards, procedures, and rules should have a one-to-one or one-to-many correspondence with the assessed...

Right-sizing IT Controls – Part VI

The risk management process introduces a systematic approach for identifying, assessing, and reducing risks as well as maintaining defined acceptable risk levels. An IT risk assessment should be considered a key risk management practice area. When management institutionalizes an...

Right-sizing IT Controls – Part V

IT organization is implemented to prevent chaos and assist in identifying processes for objective achievement. The organizing process transforms the entity plan into controllable areas and includes:

• Identification and...

Right-sizing IT Controls – Part IV

Processes modify system elements deployed to assist in achieving IT program goals. When pursuing identification, process maps are a standard method to document all pertinent system information. Developmentally,...

Right-sizing IT Controls – Part III

During IT governance framework construction; personnel, structures, processes, and risk management integration are foundational. Nevertheless, professionals generally agree defining...

Right-sizing IT Controls – Part II

As illustrated by the ‘Governance Tree’ model, an entity’s ‘Tone at the Top’ impacts IT governance effectiveness. IT governance effectiveness and efficiency are...

Right-sizing IT Controls – Part I

IT has enhanced control processes. It has enabled opportunities for utilizing close-loop control systems and provided the means for more timely corrective actions. Unfortunately, IT has also introduced the potential...