Creating measures that govern technology assets and tech-based operations is vastly different from control development for other areas of an internal control system.Often, those charged with creating measures for technology do not have the technical prowess to understand all the controlled processes. This may mean depending on those that operate the technology for direction. This session is designed to provide an understanding of the scope of business technology that must be protected and operated. It then gives insight into control types that can be used and resources control creators should exploit as they develop measures. Finally, we spend time discussing what is on the technology horizon and how it may be addressed.