QuestionQ150

Governance and Management of IT

An organization is planning an acquisition and has retained an IS auditor to assess the IT governance framework of the target company. Which of the following would be MOST useful in determining the framework's effectiveness?

Explanation

Recent third-party IS audit reports provide independent, objective, and current evidence about the design and operating effectiveness of governance-related controls. Capability self-assessments and internal audit reports may be subject to management influence, while competitor benchmarking does not directly demonstrate whether the target organization’s governance controls operate effectively.

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