1、IT Audit and Control Model of Information and Related Technology -COBITHu kejin WIT AuditISACA (Information Systems Audit and Control Association)CISA (Certified Information System Auditor)COBIT-Control Objectives For Information and Related TechnologyInformation Systems Audit and ControlFoundationI

2、T Governance Institute1. IT Audit Overview2. COBIT Overview3. COBIT Architecture4. Control Objectives5. Management Guidelines6. Audit Guidelines1. IT Audit OverviewAuditingObjectivesSecurity Reliability EffectivenessScope of the audit1) Information Systems2) to cover life cycle of ISAudit Plan$ Defi

3、nition of Scope and Objectives.$ Analysis and understanding of standard procedures.$ Evaluation of system and internal controls.$ Audit Procedures and documentation of evidence.$ Analysis of facts encountered.$ Formation of opinion over the controls.$ Presentation of report and recommendations.Audit

4、 Techniques$ Compliance tests.$ Substantive tests.$ Auditing program.$ Integrated Test Facility.$ Parallel Simulation.$ Snapshot$ Tracing $ Program Code Comparison$ Computer Assisted Audit Techniques and Tools.Audit Work Team$ Manager: Responsible for the audit and quality control.$ Senior/team lead

5、er: Responsible for the work papers.$ Staff: Responsible for the performance of the audit. Audit ReportProgress Reports.Work Papers.Other Work Papers.Preliminary Reports.Final Audit Report.1）What is our mission?2）What are our goals and how will we achieve them?3） How can we measure our performance?

6、4）How will we use that information to make improvements?1）Accounting Audit2）System Audit3）Performance Audit Business Reference Model (BRM) Lines of Business Agencies, Customers, PartnersService Component Reference Model (SRM)Service Domains, Service TypesBusiness & Service ComponentsTechnical Re

7、ference Model (TRM)Service Component Interfaces, Interoperability Technologies, RecommendationsData & Information Reference Model (DRM) Business-focused Data Standardization Cross-Agency Information ExchangesPerformance and Business-DrivenPerformance Reference Model (PRM)Inputs, Outputs, and Out

8、comesUniquely Tailored IT Performance IndicatorsComponent-Based Architectures Performance Reference Model (PRM)Inputs, Outputs, and OutcomesUniquely Tailored IT Performance IndicatorsBusiness Reference Model (BRM) Lines of Business Agencies, Customers, PartnersService Component Reference Model (SRM)

9、Service Domains, Service TypesBusiness & Service ComponentsTechnical Reference Model (TRM)Service Component Interfaces, Interoperability Technologies, RecommendationsData & Information Reference Model (DRM) Business-focused Data Standardization Cross-Agency Information ExchangesPerformance a

10、nd Business-DrivenComponent-Based ArchitecturesTHE FEA REFERENCE MODEL FRAMEWORKHUMAN CAPITAL MISSION AND BUSINESS RESULTS CUSTOMERRESULTDVALUE VALUE STRATEGIC OUTCOMSINPUTTECHONLOGY OTHER FIXED ASSETSPROCESS AND ACTIVITY Mission and business-critical resultsaligned with the Business ReferenceModel.

11、 Results measured from a customerperspectiveThe direct effects of day-to-day activitiesand broader processes measured as drivenby desired outcomes. Used to furtherdefine and measure the Mode of Delivery in The business reference model.Key enablers measured through their contribution to outputs and b

12、y extension outcomes Data and Information Reference Model (DRM) is currently under developmentCOBIT is the model for IT governance!2. COBIT OverviewBusinessRequirementsIT ManagementIT Resources1). Executive Summary2). Framework3).Control Objectives4).Management Guidelines5).Audit Guidelines6).Implem

13、entation Tool setThe control ofwhich satisfyis enabled byconsideringIT ProcessesBusinessRequirementsControlStatementsControlPractices DataApplication SystemsTechnologyFacilitiesPeopleEventsBusiness ObjectivesBusiness OpportunitiesExternal RequirementsRegulationsRisksInformationEffectivenessConfident

14、ialityIntegrityAvailabilityComplianceReliabilityMessageinputServiceoutputBusinessProcessesInformationIT ResourcesIT ResourcesPeopleApplication SystemsTechnologyFacilitiesDataInformation Criteria effectiveness confidentiality integrity availability compliance reliability?Do they matchWhat you getWhat

15、 you needInformation criteria ITdomains ITresourcesPlanning & organizationAcquisition &implementationDelivery &supportMonitoringDomainsProcessesActivitiesInformation CriteriaIT ProcessesIT ResourcesQualityFiduciarySecuritypeopleApplication SystemsTechnologyFacilitiesDataDomainsProcessesA

16、ctivities/Tasks3. COBIT ArchitectureManagement frameworkManagementguidelinesControlobjectivesAuditguidelinesTool setManagementguidelinesMaturitymodelsCritical success factorsKey goalindicatorsKey performance indicatorsIT domainsPlanning &OrganizationAcquisition &ImplementationDelivery &S

17、upportMonitoringCOBIT IT Processes Defined Within the Four DomainsCOBITBusiness ObjectivesInformationIT ResourcesPlanning &OrganizationAcquisition &ImplementationDelivery &SupportMonitoringIT ResourcesIT ResourcesApplication SystemsDataApplication SystemsTechnologyFacilitiesPeopleDomains

18、ProcessesProcessesActivities/TasksInformation CriteriaQualityFiduciarySecurityQualityCostDeliveryEffectivenessEfficiencyReliabilityComplianceConfidentialityIntegrityAvailability4.Control Objectives High-Level Control Objectives 34(Control Over the IT Process)Control Objectives 318(Control Over the A

19、ctivities/Tasks) Planning & OrganizationPO1 define a strategic IT planPO2 define the information architecturePO3 determine the technological directionPO4 define the IT organization and relationshipsPO5 manage the IT investmentPO6 communicate management aims and directionPO7 manage human resource

20、sPO8 ensure compliance with external requirementsPO9 assess risksPO10 manage projectsPO11 manage quality Acquisition &ImplementationAI1 identify solutionsAI2 acquire and maintain application softwareAI3 acquire and maintain technology architectureAI4 develop and maintain IT proceduresAI5 install

21、 and accredit systemsAI6 manage changesDelivery &SupportDS1 define service levelsDS2 manage third-party servicesDS3 manage performance and capacityDS4 ensure continuous serviceDS5 ensure systems securityDS6 identify and attribute costsDS7 educate and train usersDS8 assist and advise IT customers

22、DS9 manage the configurationDS10 manage problems and incidentsDS11 manage dataDS12 manage facilitiesDS13 manage operationsMonitoringM1 monitor the processesM2 assess internal control adequacyM3 obtain independent assuranceM4 provide for independent auditDOMAINProcessInformation CriteriaIT ResourcesP

23、lanning & OrganizationPO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11EffectivenessEfficiencyConfidentialityIntegrityAvailabilityComplianceReliabilityPeopleApplication SystemsTechnologyFacilitiesDataDOMAIN ProcessInformation CriteriaIT ResourcesPeopleApplication SystemsTechnologyFacilitiesDataEffec

24、tivenessEfficiencyConfidentialityIntegrityAvailabilityComplianceReliabilityPO1 define a strategic IT planPlanning & OrganizationPO2 define the informationarchitectureP S S SP SManagements Question1. How do responsible managers “keep the ship on course”?2. How to achieve results that are satisfac

25、tory for the largest possiblesegment of our stakeholders?3. How to timely adapt the organizationto trends and developments in the enterprises environment?DashboardsScorecardsBenchmarkingBenchmarking5. Management GuidelinesMaturity ModelsCSFKGIKPI Generic Maturity Model0 Non-Existent1 Initial2 Repeat

26、able3 Defined4 Managed5 Optimized 012345Non-ExistentInitialRepeatable Defined Managed OptimizedEnterprise Current StatusInternational Standard GuidelinesIndustry Best PracticeEnterprise StrategyGoalsEnablersBalanced Business ScorecardInformationTechnologyMeasure(Outcome) Measure(Performance)Critical Success Factors (CSF)Define the most important issues or actionsfor management to achieve control over and within its IT processes.Key Goal Indicators (KGI)Define measures that tell management-after the fact-whether an IT process has achieved itsbusiness requirementsKey Performanc