AUDITING IT

GOVERNANCE CONTROLS
Information Technology Governance
• Subset of corporate governance that
focuses on the management and assessment
of strategic IT resources.

• Key objectives are to reduce risk and ensure

that investments in IT resources add value
to the corporation.
 Structure of the IT Function
Two extreme organizational models:
1. Centralized Data Processing 2. Distributed Approach
Centralized Data Processing
• Data Administrator
-responsible for the security and integrity of the database

• Data Processing
-manages the computer resources used to perform the day-to-day
processing of transactions
Data Conversion
Computer Operations
Data Library

• Systems Development and Maintenance

Systems professionals
End users
Stakeholders
 Segregation of Incompatible
Functions

• Systems Development and Computer Operations

• Database Administrator and Other Functions
• New Systems Development and Maintenance