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Adequacy of document repositories – Repositories play a critical role for event monitoring to assess disclosure needs and provide mechanism to audit disclosure adequacy. Capacity to be an early adopter of Extensible Business Reporting Language (XBRL) – XBRL will be a key tool to integrate and interface transactional systems, reporting and ...
Information technology governance is a subset discipline of corporate governance, focused on information technology (IT) and its performance and risk management.The interest in IT governance is due to the ongoing need within organizations to focus value creation efforts on an organization's strategic objectives and to better manage the performance of those responsible for creating this value ...
Information technology general controls (ITGC) are controls that apply to all systems, components, processes, and data for a given organization or information technology (IT) environment.
Val IT is a governance framework that can be used to create business value from IT investments. It consists of a set of guiding principles and a number of processes and best practices that are further defined as a set of key management practices to support and help executive management and boards at an enterprise level.
With the evolution of thinking in the field of IT governance, ISO/IEC 38500 was revised in 2015. The main changes include the title of the standard, from Corporate Governance of IT to Governance of IT for the Organization, which reflects the wider applicability of the standard. Terminology and definitions have also been updated and refined ...
COBIT (Control Objectives for Information and Related Technologies) is a framework created by ISACA for information technology (IT) management and IT governance. [1]The framework is business focused and defines a set of generic processes for the management of IT, with each process defined together with process inputs and outputs, key process-activities, process objectives, performance measures ...
[1] [2] The standard was the first "to describe governance of IT without resorting to descriptions of management systems and processes." [3] AS 8105 later became the catalyst and main infrastructure for the creation of the international ISO/IEC 38500:2008 Information technology — Governance of IT for the organization standard. [4] [5]
Information governance, or IG, is the overall strategy for information at an organization. Information governance balances the risk that information presents with the value that information provides. Information governance helps with legal compliance, operational transparency, and reducing expenditures associated with legal discovery. An ...