[t]he organization, policies, and procedure]s used by agencies to reasonably ensure that (i) programs achieve their intended results; (ii) resources are used consistent with agency mission; (iii) programs and resources are protected from waste, fraud, and mismanagement; (iv) laws and regulations are followed; and (v) reliable and timely information is obtained, maintained, reported and used for decision making.[3]
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Overview[]
"Management controls are the mechanisms and techniques — administrative, procedural, and technical — that are instituted to implement a security policy. Some management controls are explicitly concerned with protecting information and information systems, but the concept of management controls includes much more than a computer's specific role in enforcing security. Note that management controls not only are used by managers, but also may be exercised by users. An effective program of management controls is needed to cover all aspects of information security, including physical security, classification of information, the means of recovering from breaches of security, and above all training to instill awareness and acceptance by people."[4]