Managerial monitoring of deployed controls focusing on redressing external and internal environment quality assists in ensuring the established fiduciary relationship with stakeholders is fulfilled. An entity’s control environment quality is a major factor impacting irregular and illegal act risks. However, there also is a relationship between irregular and illegal acts risk assessment frequency and control environment maturity. In other words, conversely, IT management should perform irregular and illegal acts risk assessments frequently to enhance the control environment. This risk assessment type is the foundation for a proactive approach to discouraging unacceptable organizational behavior within the IT department’s domains.
“View Part I of the Managing the Dynamic Uncertainties of IT series here“