Define the elements of a control environment for IT, aligned with the enterprise’s management philosophy and operating style. These elements should include expectations/requirements regarding delivery of value from IT investments, appetite for risk, integrity, ethical values, staff competence, accountability and responsibility. The control environment should be based on a culture that supports value delivery whilemanaging significant risks, encourages cross-divisional co-operation and teamwork, promotes compliance and continuous process improvement, and handles process deviations (including failure) well.

There are no PSGs published for this topic; however, the topic is under review for future PSGs.