In organizations where computer based information systems play a significant role in achieving business goals and critical success factors, the effectiveness of general management and controls exercised over these information systems is critical to the success of the organization. The prerequisites for effective management are appropriate plans, staffing structures, policies, standards, procedures, methods and controls within the IS environment. Without those, the risks of failure are greatly increased. In this framework, we ensure that we perform audits regularly to ensure companies are performing efficently.