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An Essential Checklist for Implementing IT Controls

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In today’s digital-first business environment, trust extends far beyond financial statements.

Organizations must now safeguard the systems, data, and technologies that power operations, protect sensitive information, and sustain stakeholder confidence.

A single weak IT control can expose your organization to operational disruption, reputational damage, regulatory risk, and financial loss, making IT governance a critical enterprise responsibility, not just an IT function.

Whether you are just beginning or strengthening an existing framework, this checklist demystifies IT controls by translating them into actionable business practices aligned with organizational priorities.

The checklist guides you through three phases:

  • Governance and scoping laying the foundation: Align IT risks to business objectives, establish ownership and accountability, and select proven frameworks such as COSO, NIST, or COBIT to ensure your controls support strategic goals and audit readiness.

  • Design and implementation building the controls: Document your current environment, tailor preventive and detective controls to your operations, prioritize automation, and address the human element through training and communication to create a layered, resilient defense.

  • Testing and continuous monitoring sustaining effectiveness: Validate control design, conduct testing and independent reviews, track key risk indicators, and strengthen incident response and disaster recovery plans to keep controls effective as risks evolve.

Designed for finance leaders, auditors, risk professionals, and IT stakeholders, this checklist guides you in transforming IT controls from a technical burden into a strategic business asset. Use it to build a living control environment that enhances security, supports compliance, and protects your organization’s financial health and reputation.

Download the An Essential Checklist for Implementing IT Controls

File name: an-essential-checklist-for-implementing-it-controls.pdf

Justin Headley, CPA, CITP, CISSP, CISA, CRISC

Justin Headley joined Warren Averett in 2016 and is a Member in the firm’s Risk Advisory & Assurance Services Group, as well as the group’s Internal Service Area Leader.

He has over a decade of combined experience in public accounting and industry. With a robust background in technology, cybersecurity and risk management, his experience helps business leaders by providing tailored risk management solutions that align with business objectives and regulatory requirements. Justin excels in providing his clients with comprehensive technology and cyber risk assessments, SOC 1 and SOC 2 reports and business process reviews. He also assists his clients with navigating a complex regulatory environment by providing IT internal audit outsourcing and IT control testing for Sarbanes-Oxley compliance. In addition to his professional services, Justin is a published author and a speaker on a variety of technology topics. His insights and thought leadership in the field continue to drive his success in an ever-evolving environment.

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