2. 2
Outline
IT Governance
The Systems Development Life Cycle (SDLC)
Types of Information Systems
The Role of the IT Auditor
3. 3
IT Governance
…the process for controlling an organization’s
IT resources, including information and
communication systems, and technology.
…using IT to promote an organization’s
objectives and enable business processes and
to manage and control IT related risks.
6. 6
CobiT’s IT Governance
Management Guideline
Identifies critical success factors,
key goal and performance indicators,
and an IT governance maturity
model.
IT governance framework begins
with setting IT objectives and
measures and compares performance
against them
7. 7
Systems development life cycle (SDLC)
Provides overall framework for managing
system development process
All projects use some variation of SDLC
– Phases are sequential but may include some
overlap
– May even include iterations of some or all of the
phases
8. 8
Phases of the Systems
Development Lifecycle (SDLC)
Project planning: initiate, ensure feasibility,
plan schedule, obtain approval for project
Analysis: understand business needs and
processing requirements
Design: define solution system based on
requirements and analysis decisions
Implementation: construction, testing, user
training, and installation of new system
Support: keep system running and improve
9. 9
Systems development life cycle (SDLC)
In COBIT, these phases (domains) are:
– Plan and Organize (PO)
– Acquire and Implement (AI)
– Deliver and Support (DS)
– Monitor and Evaluate (ME)
12. 12
Types of Information Systems
Information Systems include not only hardware and
software but…
– People
– Procedures*
– Data
In Cobit, these “assets” include
– People
– Applications (like software)
– Technology (like hardware)
– Facilities
– Data
* Note: Procedures (processes) are “subsets” of the domains in CobiT
13. 13
IT and Transaction (Tx) Processing
The IS collects transaction data
The IS turns data into information
Computerized Tx systems increase some
risks and decrease others
14. 14
What do IT auditors do?
Ensure IT governance by assessing risks
and monitoring controls over those risks
Works as either internal or external auditor
Works on many kind of audit engagements
15. 15
Financial vs IT Audits
IT auditors may work on financial audit
engagements
IT auditors may work on every step of the
financial audit engagement
Standards, such as SAS No. 94, guide the work of
IT auditors on financial audit engagements
IT audit work on financial audit engagements is
likely to increase as internal control evaluation
becomes more important
16. 16
IT Audit Skills
College education – IS, computer science,
accounting
Certifications – CPA, CFE, CIA, CISA,
CISSP, and special technical certifications
Technical IT audit skills – specialized
technologies
General personal and business skills
18. 18
How to Structure an IT Audit
AICPA Standards and Guidelines – GAAS,
SAS, and SSAE
IFAC Guidelines – harmonized or common
international accounting standards and
guidelines
ISACA standards, guidelines, and
procedures – includes CobiT and audit
standards
19. 19
An Overview of the Book
Section I – an introduction to IT audit, the legal
and ethical environment of the IT audit,
introduction to risks and controls
Section II – risks over specific processes and
technologies – deployment of IS, operation of IS,
network systems, and e-business systems
Section III – how to do an It audit – use of
CAATTs and a step-by-step IT audit
Appendices – ACL tutorial and IT audit glossary