Who is primarily responsible for carrying out governance policies according to the described framework?

Prepare for the Information Systems and Controls (ISC) CPA Exam. Study with flashcards and multiple-choice questions, each with hints and explanations. Get ready to excel!

In the context of governance policies within an organization, middle management plays a crucial role in implementing and ensuring adherence to those policies. Middle managers are positioned between the upper management, such as the board of directors and corporate executives, and the operational staff. This unique position allows them to translate high-level governance directives into actionable strategies and procedures that can be executed by the employees on the ground.

Middle management is responsible for communicating and enforcing governance policies, monitoring compliance, and providing feedback to upper management regarding policy effectiveness and any issues that arise during implementation. Their day-to-day interactions with staff enable them to oversee the practical application of governance standards, ensuring that the organization operates within the frameworks established by the board of directors and corporate executives.

The board of directors and corporate executives typically focus on strategy, risk management, and overall governance framework, while the IT operations team primarily handles technical aspects of information systems. Thus, middle management is key in bridging the gap between these strategic directions and their operational execution.

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