Ensuring Sufficient IT Information to the Board of Directors

D.

Out of the given options, the control that would BEST ensure that the board of directors receives sufficient information about IT is option B, which is regular meetings occur between the board, the CIO, and a technology committee. Here is a detailed explanation for each option:

Option A: The CIO reports on performance and corrective actions in a timely manner. While this control is essential, it may not be sufficient to ensure that the board of directors receives sufficient information about IT. Timely reporting is critical, but it may not provide the board with a comprehensive view of IT.

Option B: Regular meetings occur between the board, the CIO, and a technology committee. This control is the best option among the given choices as it facilitates a direct and regular communication channel between the board of directors, the CIO, and a technology committee. These meetings will help the board to stay informed about IT issues, risks, and opportunities.

Option C: The CIO regularly sends IT trend reports to the board. This control can be helpful in keeping the board informed about IT trends, but it may not be sufficient to provide the board with a comprehensive view of IT. Also, the trend reports may not address the specific needs and concerns of the board.

Option D: Board members are knowledgeable about IT, and the CIO is consulted on IT issues. While it is essential for board members to have a basic understanding of IT, it may not be possible for all members to be experts. Consulting with the CIO on IT issues is a good practice, but it may not be sufficient to ensure that the board of directors receives sufficient information about IT.

In summary, option B is the BEST control to ensure that the board of directors receives sufficient information about IT as it provides a direct and regular communication channel between the board, the CIO, and a technology committee, allowing for the discussion of relevant IT issues, risks, and opportunities.