"Working The List" for the COBIT Domain III Delivery & Support and the respective ITIL components follows the same process as the previous chapters utilizing our fictitious companies as our environments. However, although not the primary objective of this book, we did commit to raising note to areas will Sarbanes-Oxley compliance could be used to address previous IT issues and/or assist in the repositioning of IT within an organization. Well, this chapter and the COBIT Domain of Delivery & Support and ITIL components definitely present that opportunity. It is our expectation that after reviewing the Control Objectives for our example that there was an observation that the majority of the Control Objectives that were selected and were defined are related to Service Level Agreements (SLAs). The most important advice we can convey as it relates to this Domain and the establishment of SLAs is that if they are stated and defines a part of your processes and procedures and pertain to your financial systems your auditor will expect you to demonstrate or show evidence to such. As the other focus of this book is SOX compliance utilizing Open Source later in this chapter we will provide you with more specific tools that can be used to assist in this domain.

The control objectives in Chapter 8 will also be a combination of SOX and COBIT and each will be clearly identified. Again, the example is just that, your particular environment should drive your customization activities and you...