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

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2.1. Evaluate the IS Strategy and Alignment with the Business Objectives

At the very root of this process is a business with needs, goals, and a mission. As described in the previous chapter, it is very important for you to have a good understanding of these items first. Any intelligence that you can gather about the company direction, culture, or long-range plans will be helpful for developing value-added audit strategies of the IS planning and management aspects of the business. Knowing the vision of the business owners and decision makers will help you determine whether the IS direction lines up with the corporate direction and enable you to make suggestions that will be readily embraced by upper management.

The senior management of the organization is responsible for providing direction and guidance to the rest of the organization. Their hopes and dreams should be translated in writing to the vision and mission documentation. You will need to determine what that guidance is when it exists in a documented form. You may investigate annual reports for such information or find it on Web pages or corporate literature. Validating these goals with the senior management is useful in establishing their applicability to the IS organization and the interpretations individual management members may have of the overall mission of the company. This could help you identify areas of focus for your audit.

Your goal will be to evaluate the IS strategy and direction and how well it is being ...

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