Organizational Structure

An IT governance committee, usually made up of top executives, would govern the development and operation of IT systems. The committee would include officers such as the CEO, CFO, CIO and heads of business units. It would have several important responsibilities, including the following: Align IT investments to business strategy.

Develop, monitor, and review all IT operational policies. The organization should maintain policies and descriptions of procedures for operating and developing its IT systems. The IT governance committee consists of top management, its role is to develop policies and to delegate duties. Perhaps the most important factor in controlling IT systems is the competence of the personnel.

The IT governance committee should also see that the organization maintains written job descriptions and requirements for IT positions. In an IT system, the duties to be segregated are those of systems analysts, programmers, operators, and the database administrator. The division of duties and the policies of the organization in relation to those duties must be so designed that they strengthen control over IT systems.

A person or department should develop computer programs and also have access to data that is commensurate with operations personnel. The IT governance committee should ensure that policies are in place which require the listing of all software used in the organization. The committee should meet monthly to review items such as investment decisions, change requests, and security policies.

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Textbooks

Accounting Information Systems, Third Edition, Leslie Turner, Andrea Weickgenannt & Mary Kay Copeland