内部审计-it审计-课件.ppt

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 ControlFoundationIT

2、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$Definition of Sc

3、ope 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 Techniques$Compli

4、ance 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 leader:Responsible for the work pap

5、ers.$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?4）How will we use that information to

6、 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 Reference Model(TRM)Service Component Interfaces,In

7、teroperability Technologies,RecommendationsData&Information Reference Model(DRM)Business-focused Data Standardization Cross-Agency Information ExchangesPerformance and Business-DrivenPerformance Reference Model(PRM)Inputs,Outputs,and OutcomesUniquely Tailored IT Performance IndicatorsComponent-Based

8、 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)Service Domains,Service TypesBusiness&Service ComponentsTechnical Refer

9、ence Model(TRM)Service Component Interfaces,Interoperability Technologies,RecommendationsData&Information Reference Model(DRM)Business-focused Data Standardization Cross-Agency Information ExchangesPerformance and Business-DrivenComponent-Based ArchitecturesTHE FEA REFERENCE MODEL FRAMEWORKHUMAN CAP

10、ITAL MISSION AND BUSINESS RESULTS CUSTOMERRESULTDVALUE VALUE STRATEGIC OUTCOMSINPUTTECHONLOGY OTHER FIXED ASSETSPROCESS AND ACTIVITY Mission and business-critical resultsaligned with the Business ReferenceModel.Results measured from a customerperspectiveThe direct effects of day-to-day activitiesand

11、 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 by extension outcomes Data and Information Reference Model (DRM)is currently under developme

12、ntCOBIT is the model for IT governance!2.COBIT OverviewBusinessRequirementsIT ManagementIT Resources1).Executive Summary2).Framework3).Control Objectives4).Management Guidelines5).Audit Guidelines6).Implementation Tool setThe control ofwhich satisfyis enabled byconsideringIT ProcessesBusinessRequire

13、mentsControlStatementsControlPractices DataApplication SystemsTechnologyFacilitiesPeopleEventsBusiness ObjectivesBusiness OpportunitiesExternal RequirementsRegulationsRisksInformationEffectivenessConfidentialityIntegrityAvailabilityComplianceReliabilityMessageinputServiceoutputBusinessProcessesInfor

14、mationIT ResourcesIT ResourcesPeopleApplication SystemsTechnologyFacilitiesDataInformation Criteria effectiveness confidentiality integrity availability compliance reliability?Do they matchWhat you getWhat you needInformation criteria ITdomains ITresourcesPlanning&organizationAcquisition&implementat

15、ionDelivery&supportMonitoringDomainsProcessesActivitiesInformation CriteriaIT ProcessesIT ResourcesQualityFiduciarySecuritypeopleApplication SystemsTechnologyFacilitiesDataDomainsProcessesActivities/Tasks3.COBIT ArchitectureManagement frameworkManagementguidelinesControlobjectivesAuditguidelinesTool

16、 setManagementguidelinesMaturitymodelsCritical success factorsKey goalindicatorsKey performance indicatorsIT domainsPlanning&OrganizationAcquisition&ImplementationDelivery&SupportMonitoringCOBIT IT Processes Defined Within the Four DomainsCOBITBusiness ObjectivesInformationIT ResourcesPlanning&Organ

17、izationAcquisition&ImplementationDelivery&SupportMonitoringIT ResourcesIT ResourcesApplication SystemsDataApplication SystemsTechnologyFacilitiesPeopleDomainsProcessesProcessesActivities/TasksInformation CriteriaQualityFiduciarySecurityQualityCostDeliveryEffectivenessEfficiencyReliabilityComplianceC

18、onfidentialityIntegrityAvailability4.Control Objectives High-Level Control Objectives 34(Control Over the IT Process)Control Objectives 318(Control Over the Activities/Tasks)Planning&OrganizationPO1 define a strategic IT planPO2 define the information architecturePO3 determine the technological dire

19、ctionPO4 define the IT organization and relationshipsPO5 manage the IT investmentPO6 communicate management aims and directionPO7 manage human resourcesPO8 ensure compliance with external requirementsPO9 assess risksPO10 manage projectsPO11 manage quality Acquisition&ImplementationAI1 identify solut

20、ionsAI2 acquire and maintain application softwareAI3 acquire and maintain technology architectureAI4 develop and maintain IT proceduresAI5 install and accredit systemsAI6 manage changesDelivery&SupportDS1 define service levelsDS2 manage third-party servicesDS3 manage performance and capacityDS4 ensu

21、re continuous serviceDS5 ensure systems securityDS6 identify and attribute costsDS7 educate and train usersDS8 assist and advise IT customersDS9 manage the configurationDS10 manage problems and incidentsDS11 manage dataDS12 manage facilitiesDS13 manage operationsMonitoringM1 monitor the processesM2

22、assess internal control adequacyM3 obtain independent assuranceM4 provide for independent auditDOMAINProcessInformation CriteriaIT ResourcesPlanning&OrganizationPO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11EffectivenessEfficiencyConfidentialityIntegrityAvailabilityComplianceReliabilityPeopleApplicat

23、ion SystemsTechnologyFacilitiesDataDOMAIN ProcessInformation CriteriaIT ResourcesPeopleApplication SystemsTechnologyFacilitiesDataEffectivenessEfficiencyConfidentialityIntegrityAvailabilityComplianceReliabilityPO1 define a strategic IT planPlanning&OrganizationPO2 define the informationarchitectureP

24、 S S SP SManagements Question1.How do responsible managers“keep the ship on course”?2.How to achieve results that are satisfactory for the largest possiblesegment of our stakeholders?3.How to timely adapt the organizationto trends and developments in the enterprises environment?DashboardsScorecardsB

25、enchmarkingBenchmarking5.Management GuidelinesMaturity ModelsCSFKGIKPI Generic Maturity Model0 Non-Existent1 Initial2 Repeatable3 Defined4 Managed5 Optimized 012345Non-ExistentInitialRepeatable Defined Managed OptimizedEnterprise Current StatusInternational Standard GuidelinesIndustry Best PracticeE

26、nterprise 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

27、tell management-after the fact-whether an IT process has achieved itsbusiness requirementsKey PerformanceIndicators(KPI)Define measures to determine how well theIT process is performing in enabling the goalto be reachedGOALCompareProcessActivitiesControlInformationObjectivesPlanDoCheckCorrectIT Gove

28、rnanceControlDirectPlanDoCheckCorrectIT ActivitiesPlanning and OrganizationAcquisition and ImplementationDelivery and SupportMonitoringManage risks Realize BenefitsObjectivesReportGoalsEnablersBalanced Business ScorecardInformationTechnology KGI(measure of outcome)KPI(measure of performance)Financia

29、l Perspective Goal MeasuresCustomer Perspective Goal MeasuresInternal Processes Goal MeasuresLearn and Innovate Goal MeasuresEffectivenessEfficiencyConfidentialityIntegrityAvailabilityComplianceReliabilityGoalsEnablers KGI(measure of outcome)KPI(measure of performance)6.Audit GuidelinesAudit GuidelinesAudit GuidelinesStandardsGuidelinesProceduresEffectivenessReliabilitySecurityAuditingObjectives