CISA Governance and Management of IT Practice Question
An IS auditor is reviewing the IT organizational structure of a mid-sized manufacturing company. The auditor finds that the IT department reports to the CFO, and there is no separate IT strategy committee. The CEO believes that IT is a support function and does not need board-level representation. Which of the following is the MOST appropriate recommendation for the auditor?
⚠ Common exam trap
The trap here is recommending structural changes like reporting line adjustments or outsourcing, which do not address the fundamental need for board-level IT governance and strategic alignment.
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
The organization should establish an IT governance framework with board involvement.
The CEO's perception of IT as a support function and the absence of board-level oversight indicate a governance gap. Establishing an IT governance framework with board involvement ensures IT is strategically managed and aligned with business goals. This is the most comprehensive and appropriate recommendation, addressing the root cause rather than symptoms.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
The CFO should be given additional training on IT governance.
Why it's wrong here
Training the CFO may raise awareness but does not establish the necessary governance structures or board involvement. The problem is systemic: the organization lacks a framework for IT governance. Training alone is insufficient to change the culture and ensure ongoing oversight and alignment with business strategy.
- ✓
The organization should establish an IT governance framework with board involvement.
Why this is correct
Establishing a formal IT governance framework ensures that IT is aligned with business strategy and that the board provides oversight. This addresses the root cause: the CEO's view that IT is merely support and does not need board representation. A governance framework defines roles, responsibilities, and processes for IT decision-making, ensuring IT is managed as a strategic asset.
- ✗
The IT department should report to the CEO to ensure strategic alignment.
Why it's wrong here
Changing the reporting line to the CEO may improve visibility but does not guarantee strategic alignment or governance. The core issue is the lack of board-level oversight and strategic integration, not the specific reporting relationship. Without a governance framework, even CEO reporting may not ensure IT is aligned with business objectives.
- ✗
The IT department should be outsourced to reduce costs and improve efficiency.
Why it's wrong here
Outsourcing does not address governance deficiencies and may introduce new risks. While it can reduce costs, it does not ensure strategic alignment or board oversight. The issue is not IT efficiency but the lack of governance and strategic integration. Outsourcing could further distance IT from business strategy if not properly governed.
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Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official ISACA exam blueprint
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