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CISA® Certified Information Systems Auditor®: Study Guide, Third Edition by David Cannon

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Overview of the Executive Steering Committee

The executive steering committee should be involved in software decisions to provide guidance toward fulfillment of the organizational objectives. We have already discussed the basic design of a steering committee in Chapter 3, “Audit Process.”

As you may recall, this steering committee comprises executives and business unit managers. Their goal is to provide direction for aligning IT functions with current business objectives. Steering committees provide the advantage of increasing the attention of top management on IT. The most effective committees hold regular meetings focusing on agenda items from the business objectives rather than IT objectives. Most effective decisions are obtained by mutual ...

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