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Governance of Enterprise IT

reporting, follow-up policies, root cause analysis and problem management, benchmarking against
industry practices, and proven standards or frameworks.

Considerations:
 How do you measure IT performance?
o Continuous monitoring and reporting.
o Root cause analysis.
o Benchmarking against industry practices.
o Performance against proven standards or frameworks.
 How do you measure contribution to the bottom line?
o Delivery of promised organization functionality.

IT governance provides high-level direction for sourcing and use of IT resources. It oversees the
aggregate funding of IT at the enterprise level and ensures there is an adequate IT capability and
infrastructure to support:

 Current and expected future business requirements.
 Sourcing strategies.
 Human management practices.
 User manuals.
 Separation of duties (SoD).
 Time reporting.
 Infrastructure lifecycle management.
 Service level agreements (SLAs).

 Acceptable usage policies.

Considerations:

 Are IT resources funded?
 How are IT resources used?
 Cosourcing or out-sourcing.
 Time reporting.
 Segregation of duties (SoD).
 Service level agreements (SLAs).
 User manuals.
 Is there adequate IT capability and infrastructure to support current and expected future
organization requirements?

Copyright © 2021 by The Institute of Internal Auditors, Inc. All rights reserved.