IT Compliance and Assurance Flashcards

HIPAA compliance MOST directly impacts IT governance in organizations that handle:

Answer: Protected health information (PHI) stored or transmitted electronically

HIPAA's Security Rule specifically governs IT controls over electronic protected health information, requiring encryption, access controls, and audit trails.

An organization's IT governance framework should treat compliance MOST appropriately as:

Answer: A minimum baseline, with governance aiming to deliver additional value beyond compliance

Compliance represents the floor, not the ceiling — good IT governance meets compliance requirements while also driving value creation and strategic alignment.

Which IT governance practice BEST demonstrates proactive compliance management?

Answer: Continuously monitoring regulatory changes and updating controls before deadlines

Proactive compliance management means staying ahead of regulatory changes and updating controls before requirements take effect, not reacting after audits.

An IT organization is found to be SOX-compliant but experiences repeated data breaches. This MOST likely indicates:

Answer: Compliance does not guarantee adequate security controls beyond regulatory minimums

SOX compliance addresses financial reporting controls, not comprehensive cybersecurity — meeting one compliance standard does not ensure security in all areas.

A third-party SOC 2 report PRIMARILY provides assurance about a service provider's:

Answer: Controls over security, availability, processing integrity, confidentiality, and privacy

A SOC 2 report provides independent assurance that a service provider's controls meet the Trust Services Criteria covering security, availability, and related principles.

Which role is MOST responsible for ensuring IT governance compliance with regulatory requirements?

Answer: Chief Information Officer (CIO) and senior IT governance leadership

The CIO and senior IT governance leadership are accountable for ensuring IT practices meet regulatory requirements — they cannot delegate that accountability.