development,

approval, implementation, and maintenance to ensure that they support the IT strategy and comply
with regulatory and legal requirements.
. Evaluate management practices to ensure compliance with the organization’s IT strategy, policies, standards,
and procedures.
Knowledge Statements
. Knowledge of the purpose of IT strategies, policies, standards, and procedures for an organization and
the essential elements of each
. Knowledge of generally accepted international IT standards and guidelines
. Knowledge of the processes for the development, implementation, and maintenance of IT strategies, policies,
standards, and procedures (for example, protection of information assets, business continuity and
disaster recovery, systems and infrastructure lifecycle management, IT service delivery and support)
An auditor can learn a great deal about an organization by simply reviewing the strategic plan
and examining the company’s policies and procedures. These documents reflect management’s
view of the company. Some might even say that policies are only as good as the management
team that created them. Policies should exist to cover most every aspect of organizational control
because companies have legal and business requirements to establish policies and procedures programmer-
friendly science by introducing languages that were more
meaningful to a casual reader. This resulted in two separate streams
of programming language coming into being, the scientific languages
such as FORTRAN (FORmula TRANslator) and ALGOL (ALGOrithmic
Language), and the business languages such as BASIC (Beginners
All-purpose Symbolic Instruction Code), CLEO (Clear Language
for Expressing Orders), and COBOL (COmmon Business-Oriented
Language). These were third-generation languages.
FORTRAN
PAY:
REGPA=RATE*HOURS
CALL TXCAL
DED=WITTX+UIF+INS+PENS
COBOL