This level of governance is mostly the concern of an enterprise's accountants and executives. The Information Systems Audit and Control Foundation defines it as.

这一层的治理是企业的会计师和执行者关心最多的。

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If internal auditors adopt the systems audit approach that I have outlined in these articles they should provide a professional and valued service to their organisation.

如果内部审计人员采用本文所述的系统性审计方法，他们应当能够为其服务的组织提供职业的、有价值的服务。

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Perform an internal audit of all your systems as soon as you can to determine your exposure.

对您的所有系统做一次内部检查，这样你就可能制定你都面临哪些风险。

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Ms. Lew says she learned about her current position in 2004 after conversations with several fellow members of the Information Systems Audit and Control Association.

WSJ: If You Want to Stand Out, Join the Crowd

In a recent survey of 4, 500 high-level IT professionals in 83 countries, ISACA (the Information Systems Audit and Control Association) discovered that organizations fear the risks of using public cloud services.

FORBES: Cloud Data Security: How to Analyze your Risk

Currently, no federal regulations are in place to govern cloud computing, and according to an April 2011 Information Systems Audit and Control Association survey of 1, 800 Chief Information Officers (CIOs), compliance is a top risk.

FORBES: Implementation of Cloud Computing Solutions in Federal Agencies : Part 2 - Challenges of Cloud Computing