Information Systems Audit and Control Association Inc Group

“This question is being answered No, in accordance with Appendix E, of the Form 990 instructions. The following chapter(s) in this group return have answered this question no: - North Texas Chapter: No Committees”

“This question is being answered Yes, in accordance with Appendix E, of the Form 990 instructions. The following chapter(s) in this group return have answered this question Yes: - Atlanta Chapter - Central Maryland Chapter - Central Ohio Chapter - Charlotte Chapter - Chicago Chapter - Denver Chapter - Detroit Chapter - Greater Houston Chapter - Greater Washington DC Chapter - Los Angeles Chapter - New England Chapter - New Jersey Chapter - New York Metropolitan Chapter - Philadelphia Chapter - Phoenix Chapter - San Francisco Chapter - Silicon Valley Chapter - South Florida Chapter - Virginia Chapter - West Florida Chapter”

“This question is being answered No, in accordance with Appendix E, of the Form 990 instructions. The following chapter(s) in this group return have answered this question No: - Central Ohio Chapter - Charlotte Chapter - Los Angeles Chapter - New Jersey Chapter REMAINING CHAPTERS HAVE A CONFLICT OF INTEREST POLICY THAT OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN OFF ON ANNUALLY. ANY BOARD MEMBERS WITH CONFLICTS ARE EXPECTED TO EXCUSE THEMSELVES FROM VOTING ON THE MATTER.”

“This question is being answered Yes, in accordance with Appendix E, of the Form 990 instructions. The following chapter(s) in this group return have answered this question Yes: - Central Maryland Chapter - New Jersey Chapter”

“This question is being answered yes, in accordance with appendix e, of the form 990 instructions. The following chapter(s) in this group return have answered this question yes: - central maryland chapter - central ohio chapter - detroit chapter - greater washington dc chapter - philadelphia chapter”

“THIS QUESTION IS BEING ANSWERED NO, IN ACCORDANCE WITH APPENDIX E, OF THE FORM 990 INSTRUCTIONS. THE FOLLOWING CHAPTER(S) IN THIS GROUP RETURN HAVE ANSWERED THIS QUESTION NO: -North Texas Chapter”

“THIS QUESTION IS BEING ANSWERED YES, IN ACCORDANCE WITH APPENDIX E, OF THE FORM 990 INSTRUCTIONS. THE FOLLOWING CHAPTER(S) IN THIS GROUP RETURN HAVE ANSWERED THIS QUESTION YES: - Philadelphia Chapter Audit Committee Chair and Immediate Past President do not have voting rights. The total number of these directors is 2.”

“Information systems audit and control association (isaca) maintains a membership roster of individuals whereby the chapter leaders have access to their chapter membership roster; there is no corporate membership category. Anyone interested in the purposes and objectives of the association is eligible for membership. To be a member of a chapter, an individual must be a member of the international body first. Isaca's chapters' membership is characterized by diversity. Members of isaca's professional community live and work in 188 countries and run the gamut of job titles, including information system auditor, consultant, educator, information security manager, regulator, chief information officer, internal and external auditor, compliance officer, risk manager and student. Some are new to the field, while others are at middle management levels or senior ranks. They work in finance and banking, public accounting, hospitality, health care, government and the public sector, utilities, manufacturing and retail. Isaca chapter members embrace this diversity as providing a vast learning ground where they may delve into the challenges and opportunities faced by colleagues in other countries, positions or industries. Isaca chapters recognize that their members constitute an extensive and varied pool of expertise the chapters count on to help provide services and products that engender credibility and capability in their constituents. The more members, the more expertise; the more expertise, the better the ability to meet constituents' needs. Isaca's members are the chapter's most valuable assets.”

“Members of chapters have the right to elect or appoint members of the governing body of each chapter.”

“- Atlanta Chapter Changes to bylaws are subject to approval by members. -Central Maryland Chapter All chapter governance decisions are submitted by, voted upon, and approved by the Board. We alert the members via our bylaw changes or email announcements. -Central Ohio Chapter Membership vote on the bylaws. -Charlotte Chapter Members must vote on changes to the Bylaws. -Chicago Chapter Significant bylaw changes are voted on by the chapter members. -Denver Chapter ISACA Denver Chapter members have voting rights on governance decisions including bylaws and budget items over $1000. -Detroit Chapter Members must vote on changes to the Bylaws and to appoint Board Members and Officers. -Greater Houston Chapter Membership vote on the bylaws -Greater Washington DC Chapter Membership vote on the bylaws. -Los Angeles Chapter Officers and board directors are elected by chapter members annually. We have 4 officers, 1 past president and 6 directors. -New England Chapter Members vote on elections at our annual meeting and would vote on by law changes if there were any. -New Jersey Chapter Members approve the budget at the AGM. -New York Metropolitan Chapter If there are changes made to the bylaws of the chapter, they must be approved by a % of the members. -North Texas Chapter Election of chapter officers at the annual general meeting; approval of budget; approval of any bylaws changes. -Philadelphia Chapter Election of new board slate -Phoenix Chapter Bylaw changes -San Francisco Chapter All chapter members eligible to vote in annual election of officers and directors. -Silicon Valley Chapter Members should approve expenditures outside or exceeding dollar limits described in the current bylaws of the approved budget. -South Florida Chapter The organization has a general membership that elects the Chapter Officers and Board (the governing body). Elections are held every year. Officers are up for re-election every two years. Board members are up for re-election every year. -Virginia Chapter The chapter holds an annual meeting to elect new members of the board of directors. We then conduct a vote of the membership to confirm the new board of directors as a whole. -West Florida Chapter Changes are suggested and voted on by the Board during our monthly meetings.”

“THE 2023 FORM 990 FOR INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) CHAPTERS WAS PREPARED BY CROWE LLP (hereinafter Crowe), BASED UPON INFORMATION PROVIDED BY ISACA AND ISACA CHAPTERS. THIS DOCUMENT SUMMARIZES THE REVIEW POINTS AND AVAILABILITY ASSOCIATED WITH THE RETURNS. THE DATA FOR THE RETURN WERE COMPILED BASED ON INFORMATION PREPARED FOR 2023, AS PROVIDED TO ISACA BY ISACA CHAPTERS. THIS INFORMATION WAS SUBMITTED TO CROWE FOR PREPARATION OF THE RETURNS. IN ADDITION TO THE FINANCIAL INFORMATION RECEIVED, THE NARRATIVE EXPLANATIONS OF PROGRAM ACCOMPLISHMENTS AND POLICIES PROVIDED BY ISACA, APPROPRIATE ISACA STAFF PROVIDED CHAPTERS WITH ISACA-RELEVANT INFORMATION RELEVANT TO THEIR ROLE AS AN ISACA CHAPTER. CROWE HAD AN OPPORTUNITY TO RAISE QUESTIONS ABOUT GOVERNANCE, OTHER ISSUES, AND REQUEST ADDITIONAL INFORMATION AS NEEDED. UPON COMPLETION OF THE RETURN, SEVERAL LAYERS OF REVIEW WERE CONDUCTED: INITIAL REVIEW OF RETURN: THE INITIAL REVIEW OF THE COMPLETED RETURN WAS COMPLETED BY THE RESPECTIVE STAFF WITHIN THE ISACA FINANCE DEPARTMENT. ISACA LEADERSHIP REVIEW: FOLLOWING THE INITIAL REVIEW, APPLICABLE MEMBERS OF THE LEADERSHIP TEAM WERE PROVIDED A COPY OF THE RETURN FOR REVIEW. AS THE RETURN REPRESENTS A GROUP RETURN FOR ALL OF THE ISACA CHAPTERS WITHIN THE UNITED STATES, THE FINAL REVIEW IS NOT REVIEWED BY ALL US CHAPTER BOARD MEMBERS. IT IS IMPORTANT TO NOTE THAT THE INFORMATION PROVIDED BY EACH CHAPTER TO COMPLETE THE RETURN IS ATTESTED TO BY THE PRESIDENT AND TREASURER FOR EACH RESPECTIVE CHAPTER.”

“THE CHAPTERS HAVE MADE INFORMATION AVAILABLE VIA THE FOLLOWING METHOD FOR THE MENTIONED DOCUMENTS. - ATLANTA CHAPTER HOW PROVIDED: ON WEB SITE DOCUMENTS PROVIDED: CHAPTER BYLAWS ARE PROVIDED ON THE WEBSITE. CHAPTER FINANCIALS AND CONFLICT OF INTEREST POLICY IS MAINTAINED IN CHAPTER RECORDS AND AVAILABLE TO BE PROVIDED UPON REQUEST TO MEMBERS. -CENTRAL MARYLAND CHAPTER HOW PROVIDED: SEE CHAPTER WEBSITE FOR BYLAWS. HTTPS://ENGAGE.ISACA.ORG/CENTRALMARYLANDCHAPTER/ABOUTCHAPTER/BYLAWS DOCUMENTS PROVIDED: ALL OUR FILES ARE BEING HOUSED IN GOOGLE DOCS. ALL 23 BOARD MEMBERS HAVE ACCESS AND INSTRUCTIONS TO ACCESS THESE FOLDERS. -CENTRAL OHIO CHAPTER HOW PROVIDED: BYLAWS CAN BE FOUND ON CHAPTER WEBSITE FOR PUBLIC VIEWING. FINANCIALS DISCUSSED AT EACH BOARD MEETING. DOCUMENTS PROVIDED: BYLAWS AND ANNUAL FINANCIALS -CHARLOTTE CHAPTER HOW PROVIDED: BYLAWS ARE PUBLISHED ON THE LOCAL CHAPTER'S WEBSITE. ACCESS IS RESTRICTED TO CURRENT MEMBERS USING THEIR UNIQUE CREDENTIALS. DOCUMENTS PROVIDED: CHARLOTTE CHAPTER BYLAWS ON WEBSITE -CHICAGO CHAPTER HOW PROVIDED: POSTED ON CHAPTER WEB SITE. DOCUMENTS PROVIDED: UPDATED BYLAWS ARE POSTED ON THE CHAPTER WEBSITE. -DENVER CHAPTER HOW PROVIDED: ANNUAL GENERAL MEETING FOR FINANCIAL RESULTS; BYLAWS AVAILABLE ON WEBSITE, ANNUAL AGM SLIDE DECK POSTED ON WEBSITE CONTAINS ANNUAL GOALS BY VP AND FINANCIALS FOR THE CURRENT FISCAL YEAR TO DATE. DOCUMENTS PROVIDED: OFFICER DUTIES, BYLAWS, AGM SLIDE DECK -DETROIT CHAPTER HOW PROVIDED: BYLAWS ARE POSTED ON THE ISACA DETROIT CHAPTER WEB SITE - ABOUT OUR CHAPTER TAB DOCUMENTS PROVIDED: BYLAWS -GREATER HOUSTON CHAPTER HOW PROVIDED: They are made available to members on the chapter website (www.isacahouston.org) DOCUMENTS PROVIDED: BYLAWS -GREATER WASHINGTON DC CHAPTER HOW PROVIDED: BYLAWS ARE AVAILABLE AT THE CHAPTER'S PUBLIC WEBSITE. FINANCIAL STATEMENTS ARE STORED ON THE CHAPTER'S G DRIVE AVAILABLE TO THE CHAPTER'S BOARD MEMBERS. A FINANCIAL SUMMARY REPORT IS PROVIDED TO THE MEMBERS DURING THE ANNUAL MEETING. DOCUMENTS PROVIDED: Conflict of Interest and Disclosure Statement, Willingness to Serve Statement -LOS ANGELES CHAPTER HOW PROVIDED: PRIVACY STATEMENT, BYLAWS, AND LEGAL NOTICE ARE AVAILABLE ON THE CHAPTER'S WEBSITE AT WWW.ISACALA.ORG. DOCUMENTS PROVIDED: PRIVACY STATEMENT, BYLAWS, AND LEGAL NOTICE. -NEW ENGLAND CHAPTER HOW PROVIDED: CHAPTER BYLAWS ARE MADE AVAILABLE ON THE MEMBER CONTENT SECTION OF WWW.ISACANE.ORG. THIS IS ACCESSIBLE WITH A VALID ISACA USERNAME AND PASSWORD. CHAPTER FINANCIALS ARE MADE AVAILABLE TO MEMBERS IN ATTENDANCE FOR MONTHLY BOARD MEETINGS. DOCUMENTS PROVIDED: BYLAWS, FINANCIAL STATEMENTS -NEW JERSEY CHAPTER HOW PROVIDED: GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY WAY OF THE CHAPTER'S WEBSITE AND AT THE ANNUAL GENERAL MEETING. DOCUMENTS PROVIDED: CHAPTER BYLAWS, CONFLICT OF INTEREST AND DISCLOSURE AGREEMENT, UNAUDITED FINANCIAL STATEMENTS. -NEW YORK METROPOLITAN CHAPTER HOW PROVIDED: THE BYLAWS AND CONFLICT OF INTEREST POLICIES ARE ON THE CHAPTER'S WEBSITE AND DURING OUR ANNUAL MEETING THE FINANCIAL STATEMENT IS PRESENTED TO OUR MEMBERS. DOCUMENTS PROVIDED: BYLAWS AND CONFLICT OF INTEREST POLICY -NORTH TEXAS CHAPTER HOW PROVIDED: UPDATED BYLAWS ARE POSTED ON THE CHAPTER WEBSITE. DOCUMENTS PROVIDED: BYLAWS -PHILADELPHIA CHAPTER HOW PROVIDED: BYLAWS AND/OR ARTICLES OF INCORPORATION ARE MADE AVAILABLE ON AN AS NEEDED BASIS TO MEMBERSHIP DURING ANNUAL MEETING; CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO BOARD MEMBERS AND MEETINGS. DOCUMENTS PROVIDED: BYLAWS AND/OR ARTICLES OF INCORPORATION ARE MADE AVAILABLE ON AN AS NEEDED BASIS TO MEMBERSHIP DURING ANNUAL MEETING; CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO BOARD MEMBERS AND MEETINGS. -PHOENIX CHAPTER HOW PROVIDED: BYLAWS AND THE PRIVACY POLICY ARE MADE AVAILABLE VIA THE CHAPTER WEB SITE. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. DOCUMENTS PROVIDED: BYLAWS AND THE PRIVACY POLICY ARE MADE AVAILABLE VIA THE CH”

“- Total Revenue: 9177, Related or Exempt Function Revenue: , Unrelated Business Revenue: 9177, Revenue Excluded from Tax Under Sections 512, 513, or 514: ;”

“This question has been answered No, however, the following chapter(s) in this group return have answered this question Yes: - Central Maryland Chapter - Denver Chapter - Los Angeles Chapter - New York Metropolitan Chapter - West Florida Chapter”

“This question is being answered Yes, in accordance with Appendix E, of the Form 990 instructions. The following chapter(s) in this group return have answered this question Yes: - Chicago Chapter - Denver Chapter - Los Angeles Chapter - North Texas Chapter - Greater Washington DC Chapter - New Jersey Chapter - New England Chapter”

“This question is being answered Yes, in accordance with Appendix E, of the Form 990 instructions. The following chapter(s) in this group return have answered this question Yes: - Charlotte Chapter - Detroit Chapter”

“This question is being answered Yes, in accordance with Appendix E, of the Form 990 instructions. The following chapter(s) in this group return have answered this question Yes: - Central Ohio Chapter”