出版社：International Association for Computer Information Systems
摘要：Information technology(IT)controls have become very criticalin today's information systems infrastructure as it affects the operations of all businesses andgovernment agencies.IThas taken the additional responsibilities forbusiness support and report generation.Due to their strategic nature within companies,information technology projects and information management are now complex and havehigher budgets,schedules and associated risks. Everyone isaware of the importance of information security management in the currentweb-based highlynetworked business environment. What is still unclear is to what level the compliance evaluation programs must be implementedin the company, or government agency to assure precision, quality, efficiency, and effectiveness of operations. This paper examines the reporting standards and controls incompanies and government agencies in Puerto Rico, the impact of implementing such controls, measurement of their results, as well as their level of knowledge of the accuracy of the application controls that are implementedin their companies. The main objectiveof this studyis to develop and proposea centralizedgovernance and compliance standardfor Information Technology Departments of both small agencies and government agencies in Puerto Rico, improving uponthe current Law 151 and Office of Management and Budget Operational Guidelines established by Letter 77-05 dated December 8, 2004
