Posted by: Robert Davis
COBIT, Control Environment, Control Techniques, Infrastructure, ISO, ITSM, Service Delivery, Service Support, Systems
The control environment is an important component of an entity’s control structure or system that directly impacts IT governance. Literally, an entity’s control environment sets the “tone at the top” and can influence the effectiveness of specific IT service delivery and support control techniques. Delineated at a detail-level, factors that impact the control environment include: integrity, ethics, philosophy, operating style, the organizational structures, methods of assigning authority and responsibility (with appropriate accountability), commitment to competence, human resources policies and practices, control methods for monitoring and following up on performance, the effectiveness of audits, as well as influences external to the entity.