CISA Domain 5 Practice Exam 2025 - Free CISA Practice Questions and Study Guide

When an IS auditor identifies undefined responsibilities in IT governance, the most appropriate recommendation is to implement accountability rules. Clearly defined responsibilities are fundamental to effective IT governance, as they ensure that individuals or teams are held accountable for their actions and decision-making. By establishing accountability rules, organizations can clarify who is responsible for various aspects of IT governance, define expectations, and streamline oversight processes.

Implementing accountability rules promotes a structured governance framework where roles are explicitly assigned, leading to improved performance, better risk management, and enhanced alignment with organizational objectives. This approach helps mitigate risks associated with ambiguity and potential overlaps in responsibilities, reducing the chances of errors or accountability gaps within the organization.

While reviewing the strategic alignment of IT, conducting independent IS audits, or creating a chief risk officer role may also contribute positively to governance maturity, they do not directly address the immediate issue of undefined responsibilities as effectively as implementing accountability rules does. The latter directly tackles the concern by laying the groundwork for a clearer and more responsible governance structure.