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ISACA Certified Information Systems Auditor (CISA) 2024 job practice · Domain 2: Governance and management of IT

IT resource management: segregation of duties, staffing, budgeting and portfolio management

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Last reviewed September 30, 2026 · Leer en español

IT resources include people, money, infrastructure, applications and information. Managing them well means having the right skills in the right roles, spending wisely, choosing the right investments and organizing duties so no single person can cause and conceal a serious error or fraud. The CISA exam focuses heavily on segregation of duties, but it also tests personnel controls and how IT investments are selected and tracked.

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