Section 1: 35–45%I1
IT Governance and the IT Function
Exam insight
ISC starts with IT governance because every control that follows rests on a well-organized, well-supervised IT function. The AICPA tests whether you can spot the segregation-of-duties failures and governance gaps that let one person both write code and run it in production.
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What AICPA wants you to know
- 1Explain how IT governance aligns IT strategy with overall business strategy and objectives.
- 2Describe the role of the IT steering committee and key IT governance frameworks such as COBIT.
- 3Identify the responsibilities of core IT roles and how they should be separated.
- 4Apply segregation-of-duties principles to keep systems development, operations, and security distinct.
- 5Evaluate governance risks introduced by cloud computing and outsourcing arrangements.