Because of the severe penalties associated with non-compliance of legislative acts and regulations it is important for information systems (IS) majors to recognize and understand the need for the implementation, evaluation, and reporting on internal controls. IS majors need to be aware of legislation and regulations that have an impact on information technology (IT). IS majors also need to understand business processes and how to select, implement, and report on controls embedded into software that is developed. The best way to understand the business processes and associated controls is to become familiar with control frameworks
