Leveraging IT Controls to Improve IT Operating Performance

By: Daniel Phelps and Kurt Milne

This report on Leveraging IT Controls is provided as a service to members of The IIA.

IIA members: Please LOGIN to download a FREE copy (PDF) before adding to cart.

Learn more about the value of an IIA Membership.

Please note: This secured PDF document does not allow printing.

This report studies how information technology (IT) controls impact operational performance. The study was designed to give IT audit and operations professionals empirical data about which IT controls have the biggest impact on operational performance, and about the effect of higher levels of IT control process maturity. The study did not look at how IT controls reduce risk, but instead focused on how IT controls that are often mandated by regulatory requirements also improve performance if implemented at sufficient levels of process maturity.

Findings include:
  • IT controls do improve operating performance, and some IT controls improve performance more than others.
  • IT controls impact the performance of smaller and larger organizations in different ways.
  • Organizations with higher levels of IT control process maturity have higher levels of IT operational performance.
Each IT auditor needs to understand the risks and controls that are resident within the audited IT environment as well as the process maturity of the process being audited. This study provides auditors with powerful, quantified research that outlines the value that these controls bring not only to mitigating the traditional IT audit risks, but to improving the operating effectiveness of the IT organization, improving its value to the organization as a whole. The result is that the IT auditor is now better enabled to be a valuable partner to the enterprise.
The Internal Audit Foundation is a 501(c)(3) corporation formed to expand knowledge and understanding of internal auditing by providing relevant research and educational products to advance the profession globally. Learn more about the Foundation.

Item Number: 10.5042

Picture of Leveraging IT Controls to Improve IT Operating Performance - PDF
Leveraging IT Controls to Improve IT Operating Performance - PDF
SKU: 4050.PUB.BK04.00109.00.01