Question 661 - CISA discussion

Information systems governance is the set of policies, processes, structures, and practices that ensure the alignment of IT with business objectives, the delivery of value from IT investments, the management of IT risks, and the optimization of IT resources1. Information systems governance is a strategic and high-level function that covers the entire organization and its IT portfolio. Therefore, an IS auditor should review the aspects of information systems governance that are relevant to the organization's vision, mission, goals, and strategies.

One of the aspects that an IS auditor should review when evaluating information systems governance for a large organization is the approval processes for new system implementations.This is because new system implementations are significant IT investments that require careful planning, analysis, design, development, testing, deployment, and evaluation to ensure that they meet the business requirements, deliver the expected benefits, comply with the relevant standards and regulations, and minimize the potential risks2.The approval processes for new system implementations should involve the appropriate stakeholders, such as senior management, business owners, IT managers, project managers, users, and auditors, who have the authority and responsibility to approve or reject the proposed system implementations based on predefined criteria and metrics3.The approval processes for new system implementations should also be documented, transparent, consistent, and timely to ensure accountability and traceability4. Therefore, an IS auditor should review the approval processes for new system implementations to assess whether they are aligned with the information systems governance framework and objectives.

The other possible options are:

Procedures for adding a new user to the invoice processing system: This is an operational task that involves granting access rights and permissions to a specific user for a specific system based on the principle of least privilege. This is not a strategic or high-level function that falls under information systems governance. Therefore, an IS auditor should not review this aspect when evaluating information systems governance for a large organization.

Approval processes for updating the corporate website: This is a tactical task that involves making changes or enhancements to the content or design of the corporate website based on the business needs and feedback. This is not a strategic or high-level function that falls under information systems governance. Therefore, an IS auditor should not review this aspect when evaluating information systems governance for a large organization.

Procedures for regression testing system changes: This is a technical task that involves verifying that existing system functionalities are not adversely affected by new system changes or updates. This is not a strategic or high-level function that falls under information systems governance.Therefore, an IS auditor should not review this aspect when evaluating information systems governance for a large organization.Reference:1: What is IT Governance?- Definition from Techopedia2: System Implementation - an overview | ScienceDirect Topics3: Project Approval Process - Project Management Knowledge4: 5 Best Practices For A Successful Project Approval Process | Kissflow Project : Principle of Least Privilege (POLP) | Imperva : How to Update Your Website Content - 7 Step Guide | HostGator Blog : What Is Regression Testing? Definition & Best Practices | BrowserStack