What are the controls and the gaps of the following from an IT audit perspective:

ICS is controlled by the IT Customer Support administrator. All incident tickets are monitored to completion by Customer Support. Aging reports are produced and sent to the responsible Supervisors for review and follow-up. Escalation will occur to the CIO for aging reports showing tickets greater than 90 days old. Closing tickets is the responsibility of the incident owner (i.e., who accepts the incident). Frequently tickets are not timely closed due to the many activities performed by various owners.