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The most significant impact to an organization that does not use an IT governance framework is inadequate alignment of IT plans and business objectives. IT governance is a framework for the governance and management of enterprise information and technology (I&T) that supports enterprise goal achievement1. IT governance helps to ensure that IT investments and activities are aligned with the business strategy, vision, and values of the organization. IT governance also helps to optimize the value of IT, manage IT-related risks, and measure and monitor IT performance1.

Without an IT governance framework, an organization may face challenges such as:

Lack of clarity and direction for IT decision making

Inconsistent or conflicting IT priorities and demands

Inefficient or ineffective use of IT resources and capabilities

Poor quality or delivery of IT services and products

Increased exposure to IT-related threats and vulnerabilities

Reduced customer satisfaction and trust in IT

Missed opportunities for innovation and competitive advantage

Therefore, an organization that does not use an IT governance framework may fail to achieve its business objectives and may lose its competitive edge in the market.

The IS auditor’s next course of action should be to report this control process weakness to senior management, as it may indicate a lack of oversight and accountability for the reporting system. Read-only users may have access to sensitive or confidential information that should be restricted or monitored. Periodic reviews of read-only users are a good practice to ensure that the access rights are still valid and appropriate for the users’ roles and responsibilities. Reporting this weakness to senior management will also allow them to take corrective actions or implement compensating controls if needed.

Option A is incorrect because reviewing the list of end users and evaluating for authorization is not the IS auditor’s responsibility, but rather the system owner’s or administrator’s. The IS auditor should only verify that such reviews are performed and documented by the responsible parties.

Option C is incorrect because verifying management’s approval for this exemption is not sufficient to address the control process weakness. Even if there is a valid reason for not performing periodic reviews of read-only users, the IS auditor should still report this as a potential risk and recommend mitigating controls.

Option D is incorrect because obtaining a verbal confirmation from IT for this exemption is not adequate evidence or documentation. The IS auditor should obtain written approval from management and verify that it is aligned with the organization’s policies and standards.

The auditor’s best recommendation is D. Introduce problem management into incident response. Problem management is a practice that aims to identify, analyze, and resolve the root causes of recurring incidents, and prevent or reduce their impact in the future1. Problem management can help improve the resolution times for recurring incidents by eliminating or mitigating the underlying problems that cause them, and by providing permanent solutions that can be reused or automated2. Problem management can also help improve the quality and efficiency of incident response by reducing the workload and complexity of dealing with repetitive issues2.