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This
publication analyzes the concept of the IT Business Foundation at the
origin of the governance of the information systems. It approaches the
extension of SOX's principles and the stake of the cartography of the
activity processes.
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This
document presents the principles of IT Accountability within the framework
of the IT Governance. It introduces the basic concepts and helps to understand
the various rules concerning IT information with respect to the shareholders.
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The
purpose of this study is to analyze the fundamental stakes of the policy
of IT Governance at the heart of the organizations. It approaches the
potentially problematic relationship between the management and the shareholders,
in regard with the management of the information systems.
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