Auditor's Guide to IT Auditing by Richard E. Cascarino
Author:Richard E. Cascarino
Language: eng
Format: epub
ISBN: 9781118239070
Publisher: Wiley
Published: 2012-02-08T16:00:00+00:00
Each segment is then divided into three layers representing:
1. The board
2. Executive management
3. IT and IT-governance practitioners
Starting with the overall business strategy, each segment is then executed in clockwise order. In the first three segments the board establishes directions and business strategies. Depending on the nature of the organization, these need to be compliant with the overall corporate governance regimes and risk assessed. In the last three steps, architectures and plans are then developed to meet business strategies through use of the appropriate IT. After these plans are approved by the board, they are then implemented via a series of change projects.
The main tasks for directors in IT governance, evaluate, direct, and monitor, as per ISO/IEC 38500, are contained within the Calder-Moir framework. The board evaluates business conditions and strategies, directs using IT principles, and monitors all processes in the framework. Executive managers also evaluate, direct, and monitor processes carried out by IT practitioners.
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