IT Compliance and Controls
Best Practices for Implementation

A considerable degree of attention has been placed on organizations to improve and disclose the state of Information Technology (IT) internal controls within the United States as a result of several regulations, most prominently, the Sarbanes-Oxley Act of 2002, Section 404. Whether the result of a newly induced government mandate, a recent court ruling, industry trade groups, or from concerned stakeholders in the organization, these regulations have the ability to disrupt business. But no matter what the source, organizations are being strongly encouraged to have IT internal controls and to disclose these to the requesting parties. Dispensing invaluable insight into the complex world of interweaving government and industry mandates from around the world, IT Compliance and Controls provides a road map to effectively answer the question, "How much is enough?"

Providing CIOs, CTOs, IT auditors, audit managers, and IT managers with an in-depth analysis of the leading influencers, the regulations, and the available frameworks and guidance documents, IT Compliance and Controls begins with a discussion of the challenges enterprises face in adopting internal controls—including how to sell an IT control framework to upper management and how to identify the appropriate controls for the organization—and offers tips and techniques to manage these controls. The book also presents the most important and effective controls being relied upon in the United States and abroad, and validated by auditor tests.

Author James DeLuccia takes a practical approach to evaluating the organization's IT internal control needs and merges these with the regulated mandates as he develops a plan for achieving a balance of business and assurance. The book includes a thorough breakdown of a core set of principles, showing readers how to implement these best practices successfully within their own organizations. It concludes with a discussion of the future of IT internal controls, the challenges that lay ahead, and the technology being employed to enhance the quality and contribution of these control environments.

Written to enlighten those with senior responsibilities on the impact of the technological relationships being established around the world, IT Compliance and Controls provides readers with an in-depth understanding of the business drivers as well as a guided approach to presenting and communicating IT control needs to those at the executive level and board of directors.