This book discusses a variety of technical, operational and security issues relevant to the implementation of the IT systems for in-depth understanding and audits of IT systems. This book approaches the security control issues of the IT systems by analyzing the brick-and-mortar skeletons from the very lowest layer and then progressing to the operations and other higher level implementations for easier understanding by the readers. This book addresses the security and control issues in the perspectives of standalone computer systems and network environments separately for more focused discussions of the different security and implementation requirements. This book presents a new paradigm for categorization of the IT control objectives for both the general operational and financial control perspectives for effective coverage of the vulnerability exposures in these two areas. These discussions aid with the implementation of SOA requirements and compliance with GAAP in IT systems environment.