I am the sole IT guy for a small CPA firm. I only work part-time though, as the general workload here is relatively small for a firm of 14 accountants. But accounting software is very unpredictable (especially old versions) so I can keep fairly busy fixing errors every week that crop up, and in my spare time I do consulting work for some of our clients. Anyways, to answer your question - it falls pretty much to me alone. Even the owner asks me to make all the decisions involving IT (i.e., if I think something is a good idea, I just tell him and he says do it). The only thing I really go to him for is approval to buy new equipment or software, which is pretty rare. If you are the sole IT guy at your workplace, I'd hope that whoever you do report to would recognize your expertise in the area and let you pretty much manage it.

HAHA, wow, did not even catch that the first time!

Hehe... just tried it, it works!

The real reason that counter-terrorism is in shambles is because we don't actually have Jack Bauer working for us...