In this chapter we have discuss COBIT and ITIL controls and why they are so important to not only Sarbanes-Oxley compliance activities but also why it is important from an IT Organization repositioning perspective. As part of this discussion we have identified what two of the biggest potential barriers to successfully executing the necessary Control Objective identified in this chapter. The concerns that:

• Given the number of IT resources can these activities be sustained?

• Is there really a need for all this bureaucracy?

In line with the discussion on the potential barriers we have also offer suggestions as to how to address these issues from and Executive Management and customer perspective. We have also provided guidelines by which the Control Objectives in the COBIT Delivery and Support Domain and the correlated ITIL components can be minimized and customized. Finally, we delved into what constitutes an SLA, what are the key elements of an SLA and the importance of SLAs as they relate to this chapter and the third domain of COBIT. The key elements of SLAs are:

• SLA metrics levels should be driven by business objectives and meet user requirements, be agreed upon by the parties involved, and be attainable.

• Executive Management should understand the correlation between IT funding and the ability to deliver agreed upon services and service levels.

• SLAs matrices should have performance cushions to allow for the recovery from breaches.

• To avoid user dissatisfaction it is essential the service levels defined are achievable and measurable.

• Committed...