Compliance with standards, assurance and audit
Bob Duncan, Mark Whittington · 2014
Managing information security is a challenge. Traditional checklist approaches to meeting standards may well provide compliance, but do not guarantee to provide security assurance. The same might be said for audit. The complexity of IT relationships must be acknowledged and explicitly managed by recognising the implications of the self-interest of each party involved. We show how tensions between these parties can lead to a misalignment of the goals of security and what needs to be done to ensure this does not happen.