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Which of the following BEST explains why IT governance provides a starting point

ID: 453987 • Letter: W

Question

Which of the following BEST explains why IT governance provides a starting point for the IT auditor?

IT governance focuses accountability at both management and staff during the employee evaluation process.

IT governance provides a means to communicate relevant policies to management and staff.

IT governance includes the tone at the top which influences the culture and overall acceptance of the IT audit process.

IT governance is the responsibility of the board of directors and executive management.

Explanation / Answer

IT governance includes the tone at the top which influences the culture and overall acceptance of the IT audit process.

Governance and audit are not singe man's responsibility. The top management has to influence all the employees in the organization and must create a sense of responsibility among them in practicing the IT governance policies. This is the first step of the auditor. First he has to practice on which he is going to prepare an audit.

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