IT control assessments in the context of CEO/CFO certifications  examines the importance of information technology controls of recent regulatory changes, including the Sarbanes-Oxley legislation in the United States and the related Investor Confidence rules of the Canadian Securities Administrators.

The objectives of this June 2004, whitepaper are to:

• Raise awareness within the CFO community of their responsibility as it pertains to IT and related controls required for CEO/CFO certification
• Encourage active engagement and collaboration of the IT organization and the CIO in the organization's internal control CEO/CFO certification initiatives
• Initiate discussion exploring the challenges that IT organizations and CIO’s may need to overcome in the process of certification
• Raise awareness of existing IT risk and control frameworks and process models
• Initiate discussion on how these frameworks can be used to design and implement robust internal control processes or be used as benchmarks to evaluate the ongoing effectiveness of IT controls

This paper was published by the Canadian Institute for Chartered Accountants' Information Technology Advisory Committee. Gary Baker,  partner and CA in Deloitte's Enterprise Risk practice, is a member of the CICA's IT Advisory Committee and was the principal author of this whitepaper.