1. Longterm ICT plans tend to be a thing of the past due to changing business environments and rapid technology advancements, including digital disruption, for an organisation to commit large funds to ICT, especially projects, without a coherent justification plan, is poor management.
2. Organisations have a range of activities to provide assurance to the audit committee, chief executive officer and senior management.
3. An ICT assurance strategy results in a plan to improve assurance across all lines of assurance.