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The CISA® Prep Guide: Mastering the Certified Information Systems Auditor Exam by John Kramer

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2.2. Evaluate the IS Organizational Structure

The IS organizational structure should be the result of considered and measurable planning and forethought. There should be built-in, appropriate provisions for the natural segregation of duties so that opportunities for collusion and loss of control over important processing functions do not occur. The interaction of subgroups within the department should be efficient and conducive to smooth operations due to the organizational structure that has been put in place. The IS organizational structure should represent the best plan for meeting the business needs of the organization through technology and processes. Oversight of the IS organization and its functions is ideally done through a steering committee with senior management involvement or representation at a minimum to ensure this alignment occurs. Organization charts should show clear lines of authority and responsibility so that there are no opportunities for confusion regarding who is accountable for the key functions. This accountability and authority should be clearly defined in the corporate level policy and come directly from senior management so that there is no doubt as to the support and mandate of the IS function to perform their duties. The process for bringing technology issues to senior management's attention for resolution and ensuring that the IS function regularly reconciles with management's direction should be readily evident.

2.2.1. Roles and Responsibilities ...

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