The document outlines an audit program for reviewing a system development lifecycle (SDLC) project. It includes steps for planning the audit, performing risk assessments, reviewing documentation for various project phases, issuing audit reports, and closing out the audit. The objectives are to assess project management, compliance with policies, security controls, internal controls, and whether the project will achieve its expected benefits and objectives. Risks relate to project management, system design, data conversion, and whether the new system will meet user needs and strategy. Controls involve governance policies, contract terms, project documentation, and testing procedures.
Internal Audit Training.
Training Objectives.
What is an audit?
How to prepare for and plan an audit?
How to conduct an audit?
How to report on an audit?
What is audit follow-ups?
Contact:
nomanaleemft@gmail.com
00923084089243
The Checklist contains explanations and recommendations that:
- Facilitate the audit;
- May serve as a guide in the transition to the new version of ISO 9001: 2015 using 'fill the gap' methodology;
- Allow for QMS self-assessment for compliance with ISO 9001: 2015;
- Facilitate learning and understanding of the new version of ISO 9001:2015 requirements
- User-friendly format and professional layout - reviewed and approved by experienced ISO 9001 quality auditors.
- 72 pages
Internal auditing departments are led by a chief audit executive ("CAE") who generally reports to the audit committee of the board of directors, with administrative reporting to the chief executive officer (In the United States this reporting relationship is required by law for publicly traded companies).
Internal Audit Training.
Training Objectives.
What is an audit?
How to prepare for and plan an audit?
How to conduct an audit?
How to report on an audit?
What is audit follow-ups?
Contact:
nomanaleemft@gmail.com
00923084089243
The Checklist contains explanations and recommendations that:
- Facilitate the audit;
- May serve as a guide in the transition to the new version of ISO 9001: 2015 using 'fill the gap' methodology;
- Allow for QMS self-assessment for compliance with ISO 9001: 2015;
- Facilitate learning and understanding of the new version of ISO 9001:2015 requirements
- User-friendly format and professional layout - reviewed and approved by experienced ISO 9001 quality auditors.
- 72 pages
Internal auditing departments are led by a chief audit executive ("CAE") who generally reports to the audit committee of the board of directors, with administrative reporting to the chief executive officer (In the United States this reporting relationship is required by law for publicly traded companies).
QCC is one of the leading providers of training solutions in India for management systems, process improvement, business improvement and auditing. QCC helps companies understand, implement and manage business systems and processes through its training solutions in its endeavor to equip your staff with the confidence and expertise they need to attain their goal.Our training solutions are built on innovative experimental methodologies with global delivery capacity. Our presenters (trainers) are auditors, business improvement specialists, consultants, industry experts as well as trainers who have been exposed to a wide range of companies and industries in India and overseas. They develop and deliver courses for both public & in-house training, thus bringing along firsthand experience and knowledge to the delegates.
This is PMBOK Guide Monitor and Control Process Group - Part Two. It includes six Knowledge Area - Project Time Management, Project Cost Management, Project Communications Management, Project Procurement Management, Project Stakeholder Management, and Project Risk Management - with six processes - Control Schedule, Control Costs, Control Communications, Control Control Procurements, Control Stakeholder Engagement and Control Risks -.
QCC is one of the leading providers of training solutions in India for management systems, process improvement, business improvement and auditing. QCC helps companies understand, implement and manage business systems and processes through its training solutions in its endeavor to equip your staff with the confidence and expertise they need to attain their goal.Our training solutions are built on innovative experimental methodologies with global delivery capacity. Our presenters (trainers) are auditors, business improvement specialists, consultants, industry experts as well as trainers who have been exposed to a wide range of companies and industries in India and overseas. They develop and deliver courses for both public & in-house training, thus bringing along firsthand experience and knowledge to the delegates.
This is PMBOK Guide Monitor and Control Process Group - Part Two. It includes six Knowledge Area - Project Time Management, Project Cost Management, Project Communications Management, Project Procurement Management, Project Stakeholder Management, and Project Risk Management - with six processes - Control Schedule, Control Costs, Control Communications, Control Control Procurements, Control Stakeholder Engagement and Control Risks -.
This is PMBOK Guide Executing Process Group. It includes Six Knowledge Area - Project Integration Management, Project Quality Management, Project Human Resource Management, Project Communications Management, Project Procurement Management and Project Stakeholder Management - with eight processes - Direct and Manage Project work, Perform Quality Assurance, Manage Communications, Acquire Project Team, Develop Project Team, Manage Project Team, Manage Stakeholder Engagement and Conduct Procurements -.
DOES14 - Pat Reed - Project Labor Cost Accounting for Agile ProjectsGene Kim
Pat Reed, Principal Consultant, iHoriz, Inc.
Accurate Accounting of Project Labor Cost (Capitalization vs. Expensing) on Agile projects and product development continues to be a source of confusion, waste and risk; and remains a blocker to Enterprise Agile Adoption. A myriad of associated risks (impacting Software Development and Dev Ops) include:
Loss of material benefits of utilizing the an Agile methodology (increasing the cost and risk of software development)
Blocking large scale and enterprise adoption of Agile and residual benefits
Creating inconsistencies in interpretation of project cost accounting and defeating FASB’s original intent of generating an accounting standard to protect investor confidence
Increasing the risk of over-expensing software development costs that should be capitalized
Increasing the risk of false audit findings and possible mis-reporting of financial statements
Limiting organizations and industry from fully adopting and leveraging the benefits of an Agile Software Development Methodology
Possible taxation increases, higher volatility in Profit and Loss (P&L) statements and unnecessary manual tracking of programmer and Dev Op hours
Inappropriately expensing Dev Ops and possibly causing unnecessary and inappropriate timetracking
Missed opportunities for innovation and automation
This workshop offers a practical solution that provides clear guidance to ensure that organizations understand Agile project cost accounting and consistently and appropriately account for corporate investment in software and automation.
We’ll start with a quick review of the problem and define acceptance tests and success metrics consistent with accepted government accounting standards and collectively (or in small working groups) share ideas and design a framework; applying critical thinking tools – (Mental models and Ladders of Inference to increase our understanding of how we think; and challenge mental models to effectively solve problems.
Learning Outcomes from the workshop have potential to be extensible to address related challenges of internal and external audits and remediation of findings; Sarbanes Oxley and General Computer Controls compliance; Regulatory Industry Compliance, etc.
This is PMBOK Guide Monitor and Control Process Group - Part One. It includes three Knowledge Area - Project Integration Management, Project Scope Management, and Project Quality Management - with five processes - Monitor & Control Project Work, Perform Integrated Change Control, Validate Scope, Control Scope, Control Quality -.
Climate Impact of Software Testing at Nordic Testing DaysKari Kakkonen
My slides at Nordic Testing Days 6.6.2024
Climate impact / sustainability of software testing discussed on the talk. ICT and testing must carry their part of global responsibility to help with the climat warming. We can minimize the carbon footprint but we can also have a carbon handprint, a positive impact on the climate. Quality characteristics can be added with sustainability, and then measured continuously. Test environments can be used less, and in smaller scale and on demand. Test techniques can be used in optimizing or minimizing number of tests. Test automation can be used to speed up testing.
Unlocking Productivity: Leveraging the Potential of Copilot in Microsoft 365, a presentation by Christoforos Vlachos, Senior Solutions Manager – Modern Workplace, Uni Systems
20 Comprehensive Checklist of Designing and Developing a WebsitePixlogix Infotech
Dive into the world of Website Designing and Developing with Pixlogix! Looking to create a stunning online presence? Look no further! Our comprehensive checklist covers everything you need to know to craft a website that stands out. From user-friendly design to seamless functionality, we've got you covered. Don't miss out on this invaluable resource! Check out our checklist now at Pixlogix and start your journey towards a captivating online presence today.
LF Energy Webinar: Electrical Grid Modelling and Simulation Through PowSyBl -...DanBrown980551
Do you want to learn how to model and simulate an electrical network from scratch in under an hour?
Then welcome to this PowSyBl workshop, hosted by Rte, the French Transmission System Operator (TSO)!
During the webinar, you will discover the PowSyBl ecosystem as well as handle and study an electrical network through an interactive Python notebook.
PowSyBl is an open source project hosted by LF Energy, which offers a comprehensive set of features for electrical grid modelling and simulation. Among other advanced features, PowSyBl provides:
- A fully editable and extendable library for grid component modelling;
- Visualization tools to display your network;
- Grid simulation tools, such as power flows, security analyses (with or without remedial actions) and sensitivity analyses;
The framework is mostly written in Java, with a Python binding so that Python developers can access PowSyBl functionalities as well.
What you will learn during the webinar:
- For beginners: discover PowSyBl's functionalities through a quick general presentation and the notebook, without needing any expert coding skills;
- For advanced developers: master the skills to efficiently apply PowSyBl functionalities to your real-world scenarios.
Removing Uninteresting Bytes in Software FuzzingAftab Hussain
Imagine a world where software fuzzing, the process of mutating bytes in test seeds to uncover hidden and erroneous program behaviors, becomes faster and more effective. A lot depends on the initial seeds, which can significantly dictate the trajectory of a fuzzing campaign, particularly in terms of how long it takes to uncover interesting behaviour in your code. We introduce DIAR, a technique designed to speedup fuzzing campaigns by pinpointing and eliminating those uninteresting bytes in the seeds. Picture this: instead of wasting valuable resources on meaningless mutations in large, bloated seeds, DIAR removes the unnecessary bytes, streamlining the entire process.
In this work, we equipped AFL, a popular fuzzer, with DIAR and examined two critical Linux libraries -- Libxml's xmllint, a tool for parsing xml documents, and Binutil's readelf, an essential debugging and security analysis command-line tool used to display detailed information about ELF (Executable and Linkable Format). Our preliminary results show that AFL+DIAR does not only discover new paths more quickly but also achieves higher coverage overall. This work thus showcases how starting with lean and optimized seeds can lead to faster, more comprehensive fuzzing campaigns -- and DIAR helps you find such seeds.
- These are slides of the talk given at IEEE International Conference on Software Testing Verification and Validation Workshop, ICSTW 2022.
Generative AI Deep Dive: Advancing from Proof of Concept to ProductionAggregage
Join Maher Hanafi, VP of Engineering at Betterworks, in this new session where he'll share a practical framework to transform Gen AI prototypes into impactful products! He'll delve into the complexities of data collection and management, model selection and optimization, and ensuring security, scalability, and responsible use.
In the rapidly evolving landscape of technologies, XML continues to play a vital role in structuring, storing, and transporting data across diverse systems. The recent advancements in artificial intelligence (AI) present new methodologies for enhancing XML development workflows, introducing efficiency, automation, and intelligent capabilities. This presentation will outline the scope and perspective of utilizing AI in XML development. The potential benefits and the possible pitfalls will be highlighted, providing a balanced view of the subject.
We will explore the capabilities of AI in understanding XML markup languages and autonomously creating structured XML content. Additionally, we will examine the capacity of AI to enrich plain text with appropriate XML markup. Practical examples and methodological guidelines will be provided to elucidate how AI can be effectively prompted to interpret and generate accurate XML markup.
Further emphasis will be placed on the role of AI in developing XSLT, or schemas such as XSD and Schematron. We will address the techniques and strategies adopted to create prompts for generating code, explaining code, or refactoring the code, and the results achieved.
The discussion will extend to how AI can be used to transform XML content. In particular, the focus will be on the use of AI XPath extension functions in XSLT, Schematron, Schematron Quick Fixes, or for XML content refactoring.
The presentation aims to deliver a comprehensive overview of AI usage in XML development, providing attendees with the necessary knowledge to make informed decisions. Whether you’re at the early stages of adopting AI or considering integrating it in advanced XML development, this presentation will cover all levels of expertise.
By highlighting the potential advantages and challenges of integrating AI with XML development tools and languages, the presentation seeks to inspire thoughtful conversation around the future of XML development. We’ll not only delve into the technical aspects of AI-powered XML development but also discuss practical implications and possible future directions.
DevOps and Testing slides at DASA ConnectKari Kakkonen
My and Rik Marselis slides at 30.5.2024 DASA Connect conference. We discuss about what is testing, then what is agile testing and finally what is Testing in DevOps. Finally we had lovely workshop with the participants trying to find out different ways to think about quality and testing in different parts of the DevOps infinity loop.
GraphSummit Singapore | The Future of Agility: Supercharging Digital Transfor...Neo4j
Leonard Jayamohan, Partner & Generative AI Lead, Deloitte
This keynote will reveal how Deloitte leverages Neo4j’s graph power for groundbreaking digital twin solutions, achieving a staggering 100x performance boost. Discover the essential role knowledge graphs play in successful generative AI implementations. Plus, get an exclusive look at an innovative Neo4j + Generative AI solution Deloitte is developing in-house.
GridMate - End to end testing is a critical piece to ensure quality and avoid...ThomasParaiso2
End to end testing is a critical piece to ensure quality and avoid regressions. In this session, we share our journey building an E2E testing pipeline for GridMate components (LWC and Aura) using Cypress, JSForce, FakerJS…
Observability Concepts EVERY Developer Should Know -- DeveloperWeek Europe.pdfPaige Cruz
Monitoring and observability aren’t traditionally found in software curriculums and many of us cobble this knowledge together from whatever vendor or ecosystem we were first introduced to and whatever is a part of your current company’s observability stack.
While the dev and ops silo continues to crumble….many organizations still relegate monitoring & observability as the purview of ops, infra and SRE teams. This is a mistake - achieving a highly observable system requires collaboration up and down the stack.
I, a former op, would like to extend an invitation to all application developers to join the observability party will share these foundational concepts to build on:
UiPath Test Automation using UiPath Test Suite series, part 6DianaGray10
Welcome to UiPath Test Automation using UiPath Test Suite series part 6. In this session, we will cover Test Automation with generative AI and Open AI.
UiPath Test Automation with generative AI and Open AI webinar offers an in-depth exploration of leveraging cutting-edge technologies for test automation within the UiPath platform. Attendees will delve into the integration of generative AI, a test automation solution, with Open AI advanced natural language processing capabilities.
Throughout the session, participants will discover how this synergy empowers testers to automate repetitive tasks, enhance testing accuracy, and expedite the software testing life cycle. Topics covered include the seamless integration process, practical use cases, and the benefits of harnessing AI-driven automation for UiPath testing initiatives. By attending this webinar, testers, and automation professionals can gain valuable insights into harnessing the power of AI to optimize their test automation workflows within the UiPath ecosystem, ultimately driving efficiency and quality in software development processes.
What will you get from this session?
1. Insights into integrating generative AI.
2. Understanding how this integration enhances test automation within the UiPath platform
3. Practical demonstrations
4. Exploration of real-world use cases illustrating the benefits of AI-driven test automation for UiPath
Topics covered:
What is generative AI
Test Automation with generative AI and Open AI.
UiPath integration with generative AI
Speaker:
Deepak Rai, Automation Practice Lead, Boundaryless Group and UiPath MVP
Sudheer Mechineni, Head of Application Frameworks, Standard Chartered Bank
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Maruthi Prithivirajan, Head of ASEAN & IN Solution Architecture, Neo4j
Get an inside look at the latest Neo4j innovations that enable relationship-driven intelligence at scale. Learn more about the newest cloud integrations and product enhancements that make Neo4j an essential choice for developers building apps with interconnected data and generative AI.
Essentials of Automations: The Art of Triggers and Actions in FMESafe Software
In this second installment of our Essentials of Automations webinar series, we’ll explore the landscape of triggers and actions, guiding you through the nuances of authoring and adapting workspaces for seamless automations. Gain an understanding of the full spectrum of triggers and actions available in FME, empowering you to enhance your workspaces for efficient automation.
We’ll kick things off by showcasing the most commonly used event-based triggers, introducing you to various automation workflows like manual triggers, schedules, directory watchers, and more. Plus, see how these elements play out in real scenarios.
Whether you’re tweaking your current setup or building from the ground up, this session will arm you with the tools and insights needed to transform your FME usage into a powerhouse of productivity. Join us to discover effective strategies that simplify complex processes, enhancing your productivity and transforming your data management practices with FME. Let’s turn complexity into clarity and make your workspaces work wonders!
1. Audit Step W/P Ref Preparer
Sign-off
Reviewer
Sign-off
1. Prepare the audit announcement / notification letter informing
applicable people of the estimated start date of the audit, the
objective and the scope. E-mail it to addressee(s). Maintain e-mail
in audit file.
2. Prepare a budget of estimated audit hours by audit category. See
Audit Time Budget tab. Identify audit staff that will be assigned to
the engagement.
3. Review prior SDLC audits and permanent files to ensure
understanding of SDLC process and previously identified audit
findings. Document any risks noted in the Risk Assessment tab.
Update information in the permanent files, if necessary.
4. Perform pre-audit risk assessment. Map risks identified with
audit procedures by updating the Benchmarking and Detail Audit
Testing tabs as necessary.
5. Obtain and review the most current SDLC Policies and
Procedures manual from auditee. Update the Benchmarking and
Detail Audit Testing tabs as necessary.
6. Research industry best practices (ISACA, IIA, NIST, ISO,
PMBOK) and compliance requirements (PCI DSS, Privacy, HIPAA,
etc.) that are applicable to the system being implemented. Update
the Benchmarking and Detail Audit Testing tabs as necessary.
Scope
The audit of the SDLC process will review each phase of a system implementation project. The audit will
address the following areas: governance and risk management, compliance with company procedures and
regulation, project management methodology, budget, internal controls, and business processes.
5. Provide management with an evaluation of the project metrics / KPIs and expected benefits stated within the
project business case report.
AA - Planning
4. Provide management with an assessment of the adequacy of security controls implemented.
[INSERT NAME OF AUDIT AND AUDIT NUMBER]
Objectives
1. Provide management with an independent assessment of the progress, quality and attainment of project
objectives, at defined milestones within the project, based off of company policies and procedures.
3. Provide management with an evaluation of the internal controls of proposed business processes at a point in
the development cycle where enhancements can be easily implemented and processes adapted.
2. Provide management with an assessment of the adequacy of project management methodologies and that
the methodologies are applied consistently across all projects.
2. Audit Step W/P Ref Preparer
Sign-off
Reviewer
Sign-off
7. Schedule pre-audit meeting with audit team and IT Project Team
to discuss the objectives, scope, timing, involvement and
requirements of the audit. Maintain meeting minutes.
(Note: Audit Team should communicate to the Project Team the
expectation that Audit Team will be invited to project meetings and
included in any project e-mail groups.)
8. Prepare a preliminary request list of documentation and discuss
it during the pre-audit meeting (e.g. flow charts, process narratives,
listing of project team members, business case, system product
information, etc).
See separate tab for detailed audit program.
1. Prepare Audit Memos for each major phase of the IT Project (see
below) and e-mail it to Project Team and Project Sponsor. Request
from addressee(s) response(s) to all audit findings, along with an
implementation date.
a. Business case and planning phase.
b. Development and build phase.
c. Testing phase.
d. Pre Go-live & data conversion phase.
f. Training phase.
2. Prepare draft Audit Report and e-mail it to direct addressee(s).
Request from addressee(s) response(s) to all audit findings, along
with an implementation date.
3. Schedule an audit completion meeting with the Project team and
Project Sponsor within 2 weeks of issuing the draft report. Review
draft audit report and discuss audit findings and recommendations.
Maintain meeting minutes.
4. Review management response (i.e. Action Plan) to audit findings.
Review completion date(s) of action items for reasonableness.
5. Prepare final version of Audit Report and include the responses
received from addressee(s) for all audit findings (if applicable). E-
mail it to addressee(s) and management.
6. Prepare and e-mail Audit Survey to auditees. Request that
responses are returned to the Audit Manager. See Audit Survey
tab.
Detailed Audit Testing
BB - Audit Conclusion and Reporting
3. Audit Step W/P Ref Preparer
Sign-off
Reviewer
Sign-off
1. Perform follow-up procedures (if applicable) to ensure that
responses to audit findings have been implemented. Follow-up
procedures should be performed within 6 months of issuance date
of audit report. (Note: If management hasn't addressed findings,
schedule a meeting with applicable employees to discuss
implementation of action plan. Maintain meeting minutes.)
2. Prepare Follow-up Audit Report and e-mail it to direct
addressess(s) and management.
3. If management is not properly or timely addressing audit findings,
escalate the matter to the CAE. Document escalation in a
memorandum to the Audit Files.
1. Perform a residual risk assessment and incorporate risks into the
annual audit risk assessment.
2. Update permanent file, if necessary.
3. Review audit workpapers. Verify that all review notes have been
properly addressed and closed. Verify that audit sign-offs have
been performed by audit staff and reviewer(s).
4. Schedule a meeting of the audit team to discuss what worked
well during the audit and areas for improvement to consider for
future audits. Discuss with Audit Manager.
5. This audit has been completed in its entirety as of: [insert date]
6. The audit report and workpapers shall be retained for 7 years
from the date of completion, unless indicated otherwise (e.g.
permanent files). The retentation date is:
[insert date]
DD - Audit Close-Out & Retention Dates
CC - Follow-up Audit Procedures
4. Audit Area Budget Hours Actual Hours Notes
Planning
Reporting
Follow-up Audit Procedures
Audit Close-out
Detailed Audit Testing
Project Governance
Pre Implementation - Business Case & Project Planning
Pre Implementation - System Development
Pre Implementation - Testing
Pre Implementation - Pre Go-Live & Conversion
Pre Implementation - Training
Post Implementation - Support & Maintenance
Post Implementation - Project Assessment
Post Implementation - Internal Controls Assessment
Total Hours 0 0
Planning
Reporting
Follow-up Audit Procedures
Audit Close-out
Detailed Audit Testing
Project Governance
Pre Implementation - Business Case & Project Planning
Pre Implementation - System Development
Pre Implementation - Testing
Pre Implementation - Pre Go-Live & Conversion
Pre Implementation - Training
Post Implementation - Support & Maintenance
Post Implementation - Project Assessment
Post Implementation - Internal Controls Assessment
Total Hours 0 0
Audit Charge Code:
Audit Manager: [Insert Auditor Name]
Audit Senior: [Insert Auditor Name]
5. Audit Area Budget Hours Actual Hours Notes
Audit Charge Code:
Planning
Reporting
Follow-up Audit Procedures
Audit Close-out
Detailed Audit Testing
Project Governance
Pre Implementation - Business Case & Project Planning
Pre Implementation - System Development
Pre Implementation - Testing
Pre Implementation - Pre Go-Live & Conversion
Pre Implementation - Training
Post Implementation - Support & Maintenance
Post Implementation - Project Assessment
Post Implementation - Internal Controls Assessment
Total Hours 0 0
Audit Staff: [Insert Auditor Name]
6. [Provide a high level overview of the area(s), function(s), business process(es), and current systems that will be affected by the system being
implmeneted.]
General listing of common risks that may occur during a system implementation project.
• System does not align with strategic objectives
• End Users do not accept the system due to poor design
• Project mismanagement leads to scope creep, budget overruns, and delays
• Security vulnerabilities
• Internal control gaps
• Lack of data completeness, accuracy, and integrity
• Inability to adhere to regulation resulting in fines / penalties
• Damage to reputation (especially if system is used by external parties)
• Disruption of service
Risk Rating Definition
High Rating: The potential for a material impact on the company's earnings, assets, reputation, customers, and operations. This risk
has a high likelihood of occurring.
Medium Rating: The potential for a significant impact on the company's earnings, assets, reputation, customers, and operations. This
risk has a medium likelihood of occurring.
Low Rating: The potential for a significant impact on the company's earnings, assets, reputation, customers, and operations. This
risk has a low likelihood of occurring.
7. Risk Assessment Questionnaire Audit Notes Risk Rating Audit Step
R1 How will the new system benefit your area and the company
the most?
R2 How critical is the system to the overall organization?
R3 Will the system be included in the corporate wide Disaster
Recovery Plan and / or Business Continuity Plan?
(Note: Not all systems will be in the DRP due to low
criticality rating. Auditor should ask if the department will
prepare procedures to perform in situations where the
system is unavailable? If not, then system should be
reassessed to determine if it warrants Internal Audit
attention due to its insignificance in regards to company
wide needs).
R4 Will this system be used by external parties (e.g. customers
or business partners) or internally?
R5 What function(s) do you believe will be impacted the most
by the new system?
R6 Will the new system change the business process(es)
significantly?
R7 Were other departmental groups included in the
assessment of the product to ensure that it meets all user
needs?
R8 What are the weaknesses in your current process(es) and
will they be addressed by the new system?
R9 Will the new system require a significant amount of
customization?
R10 Will the system contain confidential information? If so, what
kind of data (e.g. customer PII, employee PII, R&D,
intellectual property, etc.)?
R11 How will access to confidential data be safeguarded during
the development of the system (e.g. security is generally not
tight in a development or test environment)?
R12 How will access to confidential data be safeguarded when
system is in production through access rights (e.g.
segregation of duties)?
R13 What systems will be interfacing with the new system?
R14 What system(s) will be retired once the new system is in
production?
R15 What data will be converted over to the new system?
R16 Do you believe the data to be converted is complete and
accurate (e.g. good data) or does the data need to be
cleansed?
R17 Do you believe the budgeted timeline for the project is
acheivable?
R18 If the estimated go-live date was significantly delayed, what
would be the impact on the organization?
R19 What do you believe would be the most challenging aspect
of the project?
R20 Do you believe that the project has the appropriate support
from senior / upper management?
R21 In looking back on previous implementation projects, what
were the things that worked well and what were the things
that did not work well? How do you plan on addressing the
things that did not go well?
R22 Do you have any concerns regarding project team personnel
resources (e.g. availability, training, experience)?
R23 Do you believe that there are departmental silos that may
impact the development and implementation of the system?
R24 What areas do you believe could result in scope creep?
Audit Senior Interview of Project Team Members
8. Risk Assessment Questionnaire Audit Notes Risk Rating Audit Step
R25 Do you believe that the new system will require a significant
amount of support from the Help Desk, IS, Super Users, or
the Project Team members after it goes live?
R26 Did you include an assessment of the vendor's security
process related to the product you are purchasing for the
history of vulnerabilities, notifying customers of
vulnerabilities and remediating vulnerabilities identified
through patching?
R27 Will you be using a software development model in
implementing this system? (e.g. rapid application
development, joint application development, agile, spiral,
prototype, or waterfall)
R28 Will you be using any implementation tools on the cloud in
implementing this system?
R29 Does this system or the data that will be contained within it
fall under the scope of international / federal / state
regulation?
R30 [Add additional risks as needed]
R31 Indicate risks stated in the annual audit risk assessment.
R32 Indicate risks identified in review of prior SDLC audits
performed.
R33 Indicate any control deficiencies identified in the area(s),
function(s), or business process(es) that have occurred in
the past two years.
R34 Determine if the members on the Project Team have the
proper training and experience to manage a SDLC project.
R35 Are there any financial risks concerning this project (e.g.
going overbudget, impacting the financial statements,
impacting customer billing or vendor payments, etc.)?
R36 Are there any fraud risks that need to be considered
(programming backdoors, unauthorized access to / theft of
data, intentionally misconfiguring the system, unauthorized
individual (internal employees and contractors) with access
to data and / or systems)?
R37 Are there any security risks that need to be considered
(server / OS, application, data, placement in network
infrastructure (segmentation))?
R38 Review post implementation project assessment reports
and identify any lessons learned that may pose a risk to this
project.
r
R39 Assess if there are any risks related to the response in
question #R27.
R40 Assess if there are any risks related to the response in
question #R28.
R41 [Add additional risks as needed]
Audit Team Assessment
9. Audit Risk Control
Lack of procedures leads to
mismanaged project, system not
meeting business needs, and
ineffective responsibilities and
accountabilities.
IT project management policy,
procedures, and templates have been
developed and are reviewed on a
periodic basis.
A1
Employees do not have the
required skills to implement a
system leading to mismanaged
project and system not meeting
business needs.
Employees involved in IT system
implementation projects have been
trainined on policy, procedures and
use of the templates.
A2
A3
A4
A5
Project Steering Committee provides
oversight over IT system
implementation projects.
Section A - Governance
Audit Procedures
Communication of project status
are not performed throughout the
life cycle of the project resulting in
unidentified issues, surprises and
delays.
10. A6
A7
A8
A9
A10
A11
A12
A13
Project Team meets regularly with
project team members, subject matter
experts, and system implementors /
contractors to review project status
and identify tasks and issues.
An organizational change
communication plan is developed and
implemented. (typically for major
systems)
End Users do not accept or use
the system.
11. A14
B1
B2
B3
B4
Lack of business justification
results in the purchase of a system
that does not meet business
needs.
IT projects are assessed according to
organizational objectives and are
approved.
Vendor is selected according to
company bid procedures.
Inadequate vendor is selected to
implement the system resulting in
cost overruns, project delays, and
system not meeting business
needs.
Section B - Pre-Implementation: Business Case and Project Planning
12. B5
B6
B7
B8
B9
B10
B11
Vendor contract is prepared according
to company procedures.
Inadequate contract terms may
result in cost overruns, project
delays, and exposure to additional
risks (e.g. unauthorized access /
disclosure of data).
A project plan is created to establish
accountability and expectations.
Inadequate project planning may
result in cost overruns, project
delays, and system not meeting
business needs.
13. B12
Lack of procedures leads to
mismanaged project, system not
meeting business needs, and
ineffective responsibilities and
accountabilities.
Project documentation is in
conformance with company
procedures.
B13
System design team does not
understand capabilities resulting in
inadequate system design.
Project Team members are trained on
the capabilities of the system prior to
blueprinting.
B14
B15
C1
C2
System Development Plan meets
business needs and is updated
throughout the project.
C3
Section C - Pre-Implementation: System Development -- Design & Build
System design meetings are held with
a crossfunctional group of users and
technical SMEs.
Inadequate system design results
in a system that does not meet
user needs and increases
likelihood of nonacceptance.
14. Security and internal control
requirements are included in the
System Development Plan.
C4
System Development Plan is reviewed
and approved by Project Sponsor.
C5
C6
C7
Confidential data is properly secured. C8
Inadequate data conversion plan
results in data integrity issues and
increases likelihood of
nonacceptance by users.
Data Conversion Plan is well designed
and meets business needs.
15. Data Conversion Plan is reviewed and
approved by Project Sponsor.
C9
Lack of procedures leads to
mismanaged project, system not
meeting business needs, and
ineffective responsibilities and
accountabilities.
Project documentation is in
conformance with company
procedures.
C10
Project team members are
unaware of system design
documentation leading to a system
that does not meet business
needs.
Project documentation is
communicated to Project team
members.
C11
C12
C13
System build is in conformance with
company policies and procedures.
Lack of procedures leads to
mismanaged project, system not
meeting business needs, and
ineffective responsibilities and
accountabilities.
16. C14
C15
C16
C17
C18
C19
C20
Inaccurate converted data results
in data integrity issues and
increases likelihood of
nonacceptance by users.
Data in the old system is reviewed to
ensure accuracy and integrity.
Data conversion process is tested and
errors are addressed.
Inadequate testing of data
conversion results in unidentified
issues or errors occurring during
the go-live phase.
17. C21
C22
C23
C24
C25
Project Lead reevalutes the project
budget, timeline, and milestones
against actual results throughout the
project to identify any issues that need
to be addressed.
Lack of project monitoring leads to
budget overruns, delays and not
meeting project objectives.
System documentation is developed
and maintained to current
specifications.
Lack of technical documentation
leads to inability to effectively
support the system.
18. C26
C27
C28
Lack of a test plan may lead to
ineffective testing resulting in
acceptance of a system that does
not meet business needs.
Test Plan is created to ensure testing
is complete and system meets stated
requirements prior to implementation.
D1
Lack of procedures leads to
mismanaged project, system not
meeting business needs, and
ineffective responsibilities and
accountabilities.
Project documentation is in
conformance with company
procedures.
D2
Lack of a test plan may lead to
ineffective testing resulting in
acceptance of a system that does
not meet business needs.
Test Plan is reviewed and approved by
Project Sponsor.
D3
Test environment is created and kept
separate from the development and
production environment.
D4
Lack of a test environment results
in ineffective testing and may lead
to a system not meeting business
needs.
Section D - Pre-Implemetntation: Test
19. Test environment simulates the
production environment.
D5
Lack of cross functional testers
may result in system not meeting
business needs.
Testers are made up of cross
functional users to ensure system
meets business needs.
D6
D7
D8
D9
D10
Testing issues identified are not
resolved prior to implementation.
Issues are tracked in a log and
monitored to ensure timely and proper
resolution.
D11
Lack of a test scripts may lead to
ineffective testing resulting in
acceptance of a system that does
not meet business needs.
Test scripts are created and monitored
for satisfactory results.
D12
D13
D14
D15
Lack of a test scripts may lead to
ineffective testing resulting in
acceptance of a system that does
not meet business needs.
Test scripts are created and monitored
for satisfactory results.
Lack of a test environment results
in ineffective testing and may lead
to a system not meeting business
needs.
20. Lack of technical documentation
leads to inability to effectively
support the system.
System documentation is developed
and maintained to current
specifications.
D16
D17
D18
D19
D20
D21
Lack of implementation plan
results in go-live steps being
missed leading to a system that
does not meet business needs or
unavailability of the new system.
Implementation Plan is created to
ensure a smooth and complete
transition to the production
environment.
E1
Lack of procedures leads to
mismanaged project, system not
meeting business needs, and
ineffective responsibilities and
accountabilities.
Project documentation is in
conformance with company
procedures.
E2
Project Lead reevalutes the project
budget, timeline, and milestones
against actual results throughout the
project to identify any issues that need
to be addressed.
Lack of project monitoring leads to
budget overruns, delays and not
meeting project objectives.
Section E - Pre-Implementation: System Pre Go-live & Data Conversion
21. Lack of implementation plan
results in go-live steps being
missed leading to a system that
does not meet business needs or
unavailability of the new system.
Implementation Plan is reviewed and
approved by Project Sponsor.
E3
E4
Modification of loss of data in the
old system may impact data
conversion process.
Data in the old system is backed up
prior to data conversion to production
environment.
E5
E6
E7
E8
All test scripts have been completed
with satisfactory results.
E9
Production environment is tested to
ensure it performs in the same
capacity as the test environment.
E10
Unresolved issues are tracked. E11
Unresolved issues are assessed for
impact on the system prior to going
live.
E12
Lack of testing of the production
environment prior to go live may
result in system not meeting
business needs or unavailability of
the system.
Unresolved issues are not
identified resulting in system not
meeting business needs in
production environment.
Inadequate testing of data
conversion results in unidentified
issues or errors occurring during
the go-live phase.
Data conversion process is tested and
errors are addressed.
22. Unresolved issues are reviewed and
approved.
E13
Privielged users do not have access to
the production environment.
E14
Security personnel review and approve
the security specifications prior to
system going live.
E15
Lack of access review may lead to
unauthorized users having access
to the system or authorized users
set up in the wrong access group.
System owner reviews and approves
user access rights prior to system
going live.
E16
E17
E18
Lack of go-live checklist results in
go-live steps being missed leading
to a system that does not meet
business needs or unavailability of
the new system.
Go-live checklist is maintained to track
all go-live tasks and ensure all have
been completed.
E19
E20
E21
E22
E23
meeting business needs in
production environment.
Lack of project monitoring leads to
budget overruns, delays and not
meeting project objectives.
Project Lead reevalutes the project
budget, timeline, and milestones
against actual results throughout the
project to identify any issues that need
to be addressed.
Lack of security controls leads to
security vulnerabilities in the
system.
Section F - Pre-Implementation: Training
Lack of approval to go-live may
result in system not meeting
business needs.
Project Steering Committee approves
system to go live.
23. F1
F2
F3
F4
F5
Lack of support personnel may
lead to user frustration and lack of
acceptance.
Support team is properly staffed to
meet business needs.
G1
G2
G3
G4
Support personnel do not
understand system and are unable
to resolve user issues.
Technical training is provided to
support personnel on newly
implemented systems.
G5
G6
G7
Lack of a patch management
process leads to security
vulnerability exposures.
Patch management procedures are in
place and reviewed annually.
G8
Section G - Post Implementation: Support & Maintenance
Training is provided to users to provide
them with the proper procedures in
utilizing the system.
Users do not accept the system.
Slow support response may lead
to user frustration and lack of
acceptance.
Lack of change management
procedures results in unauthorized
changes being made, changes not
being properly tested, and system
documentation not being updated.
Change management procedures are
in place and reviewed annually.
SLA metrics are developed and
monitored to measure performance
and meet business needs.
24. Lack of inventory listing leads to
unauthorized devices / software on
the network resulting in exposure
to security vulnerabilities.
IT asset inventory listing is maintained
and reviewed on an ongoing basis.
G9
H1
H2
H3
H4
H5
H6
I1
I2
Internal controls are not created or
operating effectively for the
system, which could lead to
inaccurate financial reporting.
Section H - Post Implementation: Review of Project Results & Close Out
Secion I - Post Implementation: Internal Controls Assessment
Post implementation review is
performed by the Project Lead and
reviewed by the Project Steering
Committee.
I3
Evaluation of the management of
the project is not performed, which
could lead to ineffective project
management practices, an
ineffective system, and not
meeting business objectives.
Internal controls are created or
modified to ensure the safeguarding of
assets and financial records. Controls
to be considered:
- security
- change management
- operations
- continuity
- business processes
26. Pre-Audit
Risk #
Company
Procedures
COBIT 5 COSO
Principle
Obtain and examine policy, procedures and
templates. Verify that they address the following:
- Business Case Analysis
- Project risk assessment
- Roles and responsibilities
- System documentation
- System specification
- User specification
- Security specification
- System development plan
- Change requests
- Developing internal controls
- Project issue procedures
- Data conversion plan
- Test plan
- Pre Go-live plan
- Training
- Organizational change management plan
- Project monitoring & status updates
- Post implementation project review
BAI01.01 4, 5, 10, 11,
12
Examine training records and verify that
employees on the project team have been trained
on company IT project management procedures.
BAI01.12 4
Verify that a Project Steering Committee exists,
as evidenced by the committee charter.
BAI01.02 3
A member of the Audit Team should attend the
Project Steering Committee meetings.
Obtain and examine Project Steering Committee
meeting minutes to verify that committee is
reviewing project status, achievement of project
milestones, monitoring budget-to-actual costs,
and results of project measurements (i.e. KPIs).
BAI01.05,
BAI01.06,
BAI01.07,
BAI01.11
5, 13, 16
Audit Procedures
27. Verify that the Project Team Lead is submitting
status reports on a periodic basis and any other
required documentation to the Project Steering
Committee throughout the lifecycle of the project.
Status reports should contain budget-to-actual
comparison & variation analysis, monitoring of
milestones & KPIs, description of achievements
and any issues effecting the progress of the
project.
BAI01.06,
BAI01.07,
BAI01.11
14, 16
Verify that the Project Steering Committee has
reviewed the post implementation project results
report and develops an Action Plan to address
any actionable lessons learned.
BAI01.06,
BAI01.11
17
A member of the Audit Team should attend the
Project Team status meetings.
Examine the Project Team's status meeting
minutes and verify that the team discusses tasks
completed / to be completed and issues identified
/ assigned / resolved.
BAI01.08 16
Verify that an organizational change
communication plan has been developed and
should address:
- Assessing company's readiness to accept
change
- Educating end users on the reason and timing
behind the change
- Roles and responsibilities of organizational
change management team
- Vision and strategy for change
- Communication of vision and strategy to end
users
- Remove barriers / silos that inhibit end user
acceptance
- Short-term and long-term goals identified and
monitored
- Identify training needs
- Other communication activities (newsletter,
posters, intranet site, etc.)
- Continuous feedback
BAI01.03 14
Verify that an external communication plan has
been created to provide information to customers
and / or business partners regarding the
implementation of the system (if system will be
used by these parties).
BAI01.03 15
Verify that the Communication Plan has been
approved by the Project Sponsor.
BAI01.03 3
Verify that the communication plan has been
implemented.
BAI01.03 14
28. Interview a sample of employees to determine the
effectiveness of the communication plan and end
user acceptance of system.
BAI01.03 14
Verify that a Business Case Report has been
developed and approved by the appropriate level
of management and governance committee(s)
(e.g. IT Steering Committee, Capital Assets
Committee, etc.).
BAI01.02 6
Verify that the Business Case Report includes:
- Current state of business process, identifying
any control weaknesses
- Expected future state of business process
(consider future growth)
- Addresses corporate / department strategic
goals
- Description of the application systems reviewed
(e.g. proof of concepts, demos)
- Reason behind system recommended to be
implemented (e.g. feasibility study)
- Cost benefit analysis (dollar & labor cost /
benefits, other benefits)
- Potential risks of the project and significance of
risks
- Potential impact to critical systems
- Regulatory concerns / approvals
- End User feedback
BAI01.02,
BAI01.10,
BAI02.02
6, 7, 9, 13
Verify that a Request for Proposal was prepared
and sent to selected vendors.
APO10.02
Verify that Vendor proposals were reviewed for:
- Reputation and experience of vendor
- Experience of vendor personnel
- Proposal content met scope of the project
- Rates for time and expense
- Ability to respond to system vulnerabilities and
provide patches to customers timely
APO10.02
ning
29. Verify that the vendor contract addresses the
following:
- Vendor expectations
- Deliverables
- System requirements
- Warranties and liabilities
- Rates for time and expense (pymt terms based
on achievement of milestones)
- Change request process
- Confidentiality / Non-Disclosure
- Terms and conditions
- Project timelines and milestones
- Insurance requirements
- Adherence to company policies and procedures
in developing system
- Terms to restore back to current system
BAI03.03,
BAI03.04,
APO10.01,
APO10.02
Verify that the vendor contract has been
approved by the appropriate level of
management.
3
Verify that a Project Plan has been created and
includes:
- Project objectives
- Project scope
- Project risk assessment
- Identifies stakeholders
- Project Sponsor
- Team members
- Roles and responsibilities
- Budgets and timelines
- Project milestones and KPIs
- Communication plan
- Deliverables
- Change in scope procedures
BAI01.04,
BAI01.05,
BAI01.07,
BAI01.08,
BAI01.10,
BAI01.12,
BAI02.03
3, 5, 6, 7, 14
Verify that the Project Plan has been approved by
the Project Team Lead and Project Sponsor.
BAI01.07
Verify that a project kick-off meeting has been
held to review the Project Plan with team
members by obtaining the meeting minutes.
BAI01.07.
BAI01.08
14
Assess project timelines and determine if timeline
is reasonably acheivable.
Assess project pesonnel resources for:
- Availability
- Cross functional respresentation of all
departments impacted by system
- Experience
BAI01.12
30. Review prior project lessons learned and
determine if they have been properly incorporated
into the Project Plan.
BAI01.01
Verify that the Project Plan is in compliance with
company procedures.
BAI01.01 12
Verify that employees involved in the design and
build of the application system have been
properly trained to configure / customize the
system and ability to use the system when
performing tests.
BAI01.12 4
Prepare an audit memorandum of the results of
this phase of testing and distribute to the Project
Team and Project Sponsor.
Verify that project design / blueprint meetings
have been held to develop the System
Development Plan and Data Conversion Plan by
obtaining the meeting minutes.
BAI02.01,
BAI03.01
10, 14
Verify that the appropriate employees are
participating in the project design meetings:
- Project team
- System implementors
- Subject matter experts
- Super users
- End users
- Network administrators
- System administrators
- Security administrators
BAI01.12,
BAI03.01
10, 14
Verify that a System Development Plan has been
created and includes:
- System documentation
- System specification
- User specification
- Functional requirements
- Reporting requirements
- Customization
- Security and internal controls requirements
- Interfaces with other systems (consider impact
on inter-operability)
- Process and data flowcharts
- Data storage
- Issue identification and resolution
- Constraints
- Backout / Contingency Plan
BAI02.01,
BAI03.01,
BAI03.02,
BAI03.03
5, 11
& Build
31. Verify that security and internal control
requirements consider the following:
- access rights based on least privilege
- segregation of duties
- system authorizations
- edit checks
- audit logs
- input checks
- matching checks
- sequence checks
- duplication checks
- output
- exception reporting
BAI02.01,
BAI03.01,
BAI03.02,
BAI03.03
5, 11
Verify that the System Development Plan has
been approved by the Project Team Lead, Project
Sponsor, and System Implementor.
BAI03.01
Verify that a Data Conversion Plan has been
created and includes:
- Identification of data to be transferred /
converted
- Data cleansing procedures
- Error tolerances
- Data mapping
- Data extraction
- Data transfer
- Data validation test plans
- Issue identification and resolution
- Conversion timeline
- Conversion tasks included in go-live checklist
- Required approvals
BAI03.01,
BAI03.02,
BAI03.06,
BAI07.01
11
Verify that the Project Team has developed the
data map. Determine if data map is in sufficient
detail to assist IT in converting the data and for
testers in testing the system.
- flow chart of data movement
- identification of common data elements
- identification of field mapping between old
system and new system
- determine file format and layout for import: field
length, format, name, values, etc.
- translation of data values
- identification of confidential / key data
BAI03.02,
BAI07.02
Assess whether the data to be converted is
confidential and whether appropriate security
measures have been implemented to protect that
data where it resides (e.g. dev / test / prod
environments).
BAI03.02,
BAI07.04
32. Verify that the Data Conversion Plan has been
approved by the Project Team Lead, Project
Sponsor, and System Implementor.
BAI02.04
Verify that the System Development Plan and
Data Conversion Plan are in compliance with
company procedures.
BAI02.01 12
Verify that the System Development Plan and
Data Conversion Plan have been discussed with
applicable employees involved in implementing
these plans.
BAI01.08
Verify that any servers and operating systems
pertaining to the new system have been
configured according to the company's
configuration management procedures.
- default and unncecssary accounts / services are
disabled, if possible
- disable local admin account
- default passwords are changed and made
complex for admin accounts, application /
operating systems and any other new networked
device
- limiting admin privileges to those who have a
business need to modify configuration
- enable logging
BAI01.09,
BAI03.05
11
Verify that any servers and operating systems
pertaining to the new system have been secured
according to the company's security procedures.
Examples are:
- anti-virus / malware on server
- password management enabled (log-on
attempts, password change timeframe, password
history)
- admins have different passwords for admin
accounts and non-admin accounts
- disabling LM hashes
- encryption
- network segmentation
- enable firewall
- remote administration of servers over secure
channels
BAI01.09,
BAI03.05
11
33. Verify that changes made to current systems
(setting up interfaces, extracting data, importing
data) follow the company's change management
procedures.
- changes are documented
- changes are tested
- changes are approved by business and IT prior
to migration into production environment
- quality assurance review
BAI01.09,
BAI03.05,
BAI06
11
Verify that the data cleansing has been
performed by determining if the Project Team
verified that:
- All mandatory fields are populated
- All records are present
- Default or dummy values cannot be inserted
where there is missing data
- Data is complete
- No duplication of data fields
BAI07.02
For data that has not been cleansed, determine
potential risks and impacts to the project.
Determine if error tolerances have been
evaluated against the approved thresholds stated
in the Data Conversion Plan.
BAI07.02
Verify that the Project Team has verified the
accuracy, integrity and completeness of data
conversion to the test system by reviewing test
documentation.
BAI07.02
Verify that data converted to the test system is
complete, accurate, and has integrity.
- batch and control totals
- check sums / digits
- range checks
- date and time stamps
- use a data analysis tool to compare a sample of
data from the old system and the new system
- verify a test sample of data to source
documentation
BAI03.05,
BAI03.06,
BAI07.02
11, 13
Verify that the Project Team addresses any
errors or omissions identified as part of testing
the data conversion.
BAI07.02
Verify that appropriate controls are in place to
prevent or detect any data manipulation during
the conversion process and that they are
operating effectively.
BAI03.05,
BAI07.02
11
34. Verify that the Project Team has maintained
documentation of process design, configuration,
and customization.
- flow charts
- screenshots
- exhibits of code
- online and batch operating instructions
- system narratives
- configuration baselines
BAI03.05,
BAI07.02,
BAI10.03
11
At the end of the system build phase, verify that
the Project Team has created the User Manual.
The manual may include:
- description of the system
- use of the system
- input data and parameters
- output data
- operating procedures
- error identification and resolution
- user responsibilities related to security, privacy
and internal controls
BAI07.02 11
At the end of the system build phase, verify that
the Project Team has created the Operations and
Maintenance Manual. This manual may include:
- description of software
- instructions to operate software
- technical flow charts
- exhibits of code
- technical specifications
- security specifications
- description of internal controls
- description of non-routine procedures and
security requirements
- procedures for error resolution
- maintenance procedures
- configuration baselines
BAI01.09,
BAI02.01,
BAI03.03,
BAI03.05,
BAI03.10,
BAI10.03
11
Determine if any change orders have been
approved. If so, verify if the project budget cost,
labor hours and timeline have been updated.
Determine if there is any risk due to scope creep.
BAI01.11,
BAI03.09
Verify that any milestone(s) achieved during this
phase have been reviewed and approved by the
Project Sponsor.
BAI01.08,
BAI01.11
35. Verify that the Project Lead has reviewed the
Project Plan to ensure that the project is on target
with budgets, milestones and timeline. Verify that
Project Lead has reassessed the project risks for
the activities in this phase. Verify the Project
Lead has updated the Project Plan, if necessary.
BAI01.10,
BAI01.11,
BAI02.03
Review the project actual cost, labor hours and
timeline in comparison with the budget.
Determine if there are any risks that may impact
the project in the testing phase (e.g. going over
budget in the design and build phase may lead to
decreasing hours dedicated to testing system).
BAI01.05
Prepare an audit memorandum of the results of
this phase of testing and distribute to the Project
Team and Project Sponsor.
Verify that a Test Plan has been created and
includes the following:
- testing methodology, including types of tests to
be performed (e.g. functional, unit, integration,
end-to-end, acceptance, performance, parallel /
pilot, volume / stress, regression, quality
assurance, penetration, scanning, fuzzing, testing
for failures, security)
- Testing procedures
- Testing templates / scripts (purpose, procedure,
conclusion, sign-off)
- Testing documentation to be maintained, along
with retention period
- Reporting, tracking and remediating issues
identified during testing
- Acceptance and approval of test results
- test location and preparation
BAI01.09,
BAI03.06,
BAI03.07,
BAI07.01,
BAI07.03
11
Verify that the Test Plan is in compliance with
company policy and procedures.
BAI01.01,
BAI03.07,
BAI07.03
12
Verify that the Test Plan has been reviewed and
approved by the Project Leader and Project
Sponsor.
BAI07.03
Verify that there is a separate test environment
from the development and production
environment.
BAI03.07,
BAI07.04
12
36. Verify that the test environment simluates the
production environment.
BAI03.07,
BAI07.04
Verify that the Project Team has identified all
employees to be used in the testing process.
Verify that these employees:
- have been provided training on how to use the
system
- have been provided a copy of the Test Plan
- understand their roles and responsibilities
regarding testing the system
- have the availability to perform the required test
scripts and retest if necessary
- are from business areas in the company that will
be using the system
BAI01.12,
BAI03.08,
BAI07.03
4
Verify that test scripts have been created for all
tests that are to be performed and have been
mapped back to System Development Plan
specifications.
BAI01.09,
BAI03.06,
BAI03.07,
BAI07.03
11
Verify that the test scripts created are testing for
failures in the process or negative testing where
users can't perform functions that are beyond
their authorization or responsibilities.
BAI03.06,
BAI07.05
11
Verify that test scripts include testing of security
and system controls.
11
Verify that the Project Team is tracking the
performance and completion of all test scripts.
BAI03.08,
BAI07.05
11
Verify that the Project Team is tracking all issues
identified on a log where the issue is assigned to
an owner for resolution. Verify that the
remediated issue is retested with a satisfactory
result.
BAI03.06,
BAI03.08,
BAI07.05
11
Verify that the Project Team is tracking testing
documentation and ensuring it is being
maintained for all test scripts.
BAI01.09,
BAI03.08,
BAI07.05
11
Select a sample of test scripts and observe the
Testers performing the tests. Verify that the
Testers are performing the tests in accordance
with the Test Plan.
Select a sample of test scripts and reperform.
Compare the audit results to the Tester's results.
Use a data analysis tool to identify any gaps in
the security or internal control requirements.
37. Verify that the User Manual and / or Operations
Manual have been updated for any changes that
occurred during the testing phase to ensure
complete and accurate system documentation.
BAI02.01,
BAI03.10
11, 12
Determine if any change orders have been
approved. If so, verify if the project budget cost,
labor hours and timeline have been updated.
Determine if there is any risk due to scope creep.
BAI01.11,
BAI03.09
Verify that any milestone(s) achieved during this
phase have been reviewed and approved by the
Project Sponsor.
BAI01.08,
BAI01.11
Verify that the Project Lead has reviewed the
Project Plan to ensure that the project is on target
with budgets, milestones and timeline. Verify that
Project Lead has reassessed the project risks for
the activities in this phase. Verify the Project
Lead has updated the Project Plan, if necessary.
BAI01.10,
BAI01.11
Review the project actual cost, labor hours and
timeline in comparison with the budget.
Determine if there are any risks that may impact
the project in the go-live phase.
BAI01.05
Prepare an audit memorandum of the results of
this phase of testing and distribute to the Project
Team and Project Sponsor.
Verify that an Implementation Plan has been
created and includes:
- implementation schedule
- development of production environment
- testing of production environment
- securing production environment
- data conversion
- data back-up
- contingency / fallback plan
- approvals to go live
- resolution of any issues identified prior to go-live
- acceptance of any unresolved issues identified
- tracking go-live tasks (e.g. checklist)
- go / no-go criteria
BAI01.09,
BAI07.01,
BAI07.06
11
Verify that the Implementation Plan is in
compliance with company policy and procedures.
BAI01.01 12
ersion
38. Verify that the Implementation Plan has been
reviewed and approved by the Project Lead,
Project Sponsor, and System Implementor.
BAI07.01 11
Evaluate the implementation schedule and
determine if it is reasonable and achievable.
Verify that the data in the current system is
backed up prior to converting data to the new
system.
BAI07.02
Verify that data converted to the production
system is complete, accurate, and has integrity.
- batch and control totals
- check sums / digits
- range checks
- date and time stamps
- user reconciliations / data validation
- use a data analysis tool to compare a sample of
data from the old system and the new system
- verify a test sample of data to source
documentation
BAI01.09,
BAI07.02
11
Verify that appropriate controls are in place to
prevent or detect any data manipulation during
the conversion process and that they are
operating effectively.
BAI01.09,
BAI07.02
11
Verify that the Project Team addresses any
errors or omissions identified as part of testing
the data conversion prior to going live with the
system.
BAI01.09,
BAI07.02
11
Verify that all test scripts have been completed
and any issues identified during the testing phase
have been resolved prior to the system going live.
BAI01.09 11
Verify that tests scripts performed on the
production environment have been completed
and any issues identified have been resolved
prior to the system going live.
BAI01.09 11
Verify that unresolved issues have been identified
by the Project Lead and are being tracked.
BAI07.05
Verify that any unresolved issues that will not be
addressed prior to go live will not have a
significant impact on the production system.
BAI07.05
39. Verify that unresolved issues have been reviewed
and approved by the Project Sponsor and Project
Steering Committee prior to going live.
BAI07.05
Verify that the production environment has the
appropriate security controls to prevent access to
the system by administrators or the system
implementors once the system is live.
BAI01.09 11
Verify that the Security group has reviewed the
security specifications of the system and has
approved it to go-live.
BAI01.09 11
Verify that the system owner has reviewed and
approved the access rights of end users and
assignment of user groups.
BAI01.09 11
Verify that the Project Lead has communicated
the results of the system build and testing phases
to the Project Steering Committee, along with any
issues that are expected to be unresolved by the
go-live date.
11
Verify that the Project Steering Committee has
approved the system to go live.
3
Verify that all tasks on the go-live checklist have
been signed-off on prior to going live.
BAI01.09
Verify that any milestone(s) achieved during this
phase have been reviewed and approved by the
Project Sponsor.
BAI01.08,
BAI01.11
Verify that the Project Lead has reviewed the
Project Plan to ensure that the project is on target
with budgets, milestones and timeline. Verify that
Project Lead has reassessed the project risks for
the activities in this phase. Verify the Project
Lead has updated the Project Plan, if necessary.
BAI01.10,
BAI01.11
Review the project actual cost, labor hours and
timeline in comparison with the budget.
Determine if there are any risks that may impact
the project and consider discussing with the
Project Steering Committee.
BAI01.05
Prepare an audit memorandum of the results of
this phase of testing and distribute to the Project
Team and Project Sponsor.
40. Verify that the Project Team has developed a
training program based off of the User Manual
and Operations Manual.
BAI08.04 4
Verify that end users, super users, and technical
support personnel are properly trained on the new
system.
BAI08.04 4, 14
Review training schedule and attendance sheets
to determine that users attended the training.
Verify that surveys were provided to users
regarding feedback on the training materials.
Verify that comments are incorporated into the
training program and / or User Manual.
14
Prepare an audit memorandum of the results of
this phase of testing and distribute to the Project
Team and Project Sponsor.
Verify that management has committed the
appropriate additional resources to support the
system and respond to end users' needs post go-
live for a predetermined amount of time (e.g 3
months).
BAI03.10,
BAI07.07
Verify that in-house support personnel have
stated service level agreement metrics to meet
the needs of the end users timely.
BAI01.06,
BAI03.11
13
Determine if the level of support is meeting its
SLA metrics.
BAI01.06,
BAI03.10,
BAI03.11
Determine if management will be relying on
vendor support for the system. If so, obtain and
review support contract for terms and agreement,
confidentiality, and access rights. Determine
level of support during an incident / disaster.
BAI03.11
Verify that all support personnel have received
training on the Operations Manual.
BAI02.01
Verify that any changes made to the system by
support personnel follow the company's change
management policy and procedures.
BAI03.10,
BAI06
11
Verify that there is a process in place to update
the Operations Manual based on changes
made.Verify that there is a process in place to
update the Operations Manual based on changes
made.
BAI03.10 11
Verify that the system is included in the patch
management policy and procedures.
BAI03.10 11, 12
41. Verify that the hardware and software associated
with this implementation project have been
included in the company's inventory listing of IT
assets.
BAI03.04,
BAI09.01
Verify that the Project Lead has performed a post
implementation assessment. The assessment
should include:
- determination if project objectives were
achieved
- assessment on cost benefit analysis presented
in business case
- assessment of project budgets (cost, labor
hours, timeline) in comparison with actual results
- project metrics, KPIs
- feedback from end users on acceptance of
system
- identifying lessons learned
BAI01.05,
BAI01.06,
BAI01.11,
BAI01.13,
BAI07.08
11, 13, 14
Evaluate the lessons learned identified by the
Project Lead and determine if they address the
findings noted in the audit memorandums issued.
BAI01.13,
BAI07.08
For any unresolved issues, verify that they have
been assigned an owner and estimated
completion date. Verify that unresolved issues
are tracked and closed out timely.
BAI01.13,
BAI07.08
Verify that the Project Lead presented the post
implementation assessment results to the Project
Steering Committee.
BAI01.06,
BAI01.11
11, 13, 16, 17
Verify that project documentation is properly
secured and retained according to retention
policy and procedures.
BAI01.14
Verify that the Project Lead has obtained
approval from the Project Steering Committee to
close the project.
BAI01.14
Verify that the ITGC and business process
internal control documentation (e.g. narrative,
flow charts, matrices) have been created or
modified to accommodate the new system.
11
Verify if policies, procedures, and internal controls
have been revised based on the project's lessons
learned.
11, 12, 17
Test the internal controls to verify that they are
operating effectively.
11
a. Test the ITGC controls.
b. Test the Business Process controls.
ose Out
42. Verify that the new system has been added to the
Disaster Recovery Procedures Manual. (Note:
based on the criticality of the system, the
company may decide not to include it in the DRP.
In this situation, assess if the system owner
needs to consider a business continuity plan).
BAI09.02 11
60. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
A1 Obtain and examine policy, procedures and
templates. Verify that they address the following:
- Business Case Analysis
- Project risk assessment
- Roles and responsibilities
- System documentation
- System specification
- User specification
- Security specification
- System development plan
- Change requests
- Developing internal controls
- Project issue procedures
- Data conversion plan
- Test plan
- Pre Go-live plan
- Training
- Organizational change management plan
- Project monitoring & status updates
- Post implementation project review
A2 Examine training records and verify that
employees on the project team have been trained
on company IT project management procedures.
A3 Verify that a Project Steering Committee exists,
as evidenced by the committee charter.
A4 A member of the Audit Team should attend the
Project Steering Committee meetings.
A5 Obtain and examine Project Steering Committee
meeting minutes to verify that committee is
reviewing project status, achievement of project
milestones, monitoring budget-to-actual costs,
and results of project measurements (i.e. KPIs).
Audit Procedures
Section A - Governance
61. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
A6 Verify that the Project Team Lead is submitting
status reports on a periodic basis and any other
required documentation to the Project Steering
Committee throughout the lifecycle of the project.
Status reports should contain budget-to-actual
comparison & variation analysis, monitoring of
milestones & KPIs, description of achievements
and any issues effecting the progress of the
project.
A7 Verify that the Project Steering Committee has
reviewed the post implementation project results
report and develops an Action Plan to address
any actionable lessons learned.
A8 A member of the Audit Team should attend the
Project Team status meetings.
A9 Examine the Project Team's status meeting
minutes and verify that the team discusses tasks
completed / to be completed and issues identified
/ assigned / resolved.
A10 Verify that an organizational change
communication plan has been developed and
should address:
- Assessing company's readiness to accept
change
- Educating end users on the reason and timing
behind the change
- Roles and responsibilities of organizational
change management team
- Vision and strategy for change
- Communication of vision and strategy to end
users
- Remove barriers / silos that inhibit end user
acceptance
- Short-term and long-term goals identified and
monitored
- Identify training needs
- Other communication activities (newsletter,
posters, intranet site, etc.)
- Continuous feedback
62. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
A11 Verify that an external communication plan has
been created to provide information to customers
and / or business partners regarding the
implementation of the system (if system will be
used by these parties).
A12 Verify that the Communication Plan has been
approved by the Project Sponsor.
A13 Verify that the communication plan has been
implemented.
A14 Interview a sample of employees to determine the
effectiveness of the communication plan and end
user acceptance of system.
B1 Verify that a Business Case Report has been
developed and approved by the appropriate level
of management and governance committee(s)
(e.g. IT Steering Committee, Capital Assets
Committee, etc.).
B2 Verify that the Business Case Report includes:
- Current state of business process, identifying
any control weaknesses
- Expected future state of business process
(consider future growth)
- Addresses corporate / department strategic
goals
- Description of the application systems reviewed
(e.g. proof of concepts, demos)
- Reason behind system recommended to be
implemented (e.g. feasibility study)
- Cost benefit analysis (dollar & labor cost /
benefits, other benefits)
- Potential risks of the project and significance of
risks
- Potential impact to critical systems
- Regulatory concerns / approvals
- End User feedback
Section B - Pre-Implementation: Business Case and Project Planning
63. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
B3 Verify that a Request for Proposal was prepared
and sent to selected vendors.
B4 Verify that Vendor proposals were reviewed for:
- Reputation and experience of vendor
- Experience of vendor personnel
- Proposal content met scope of the project
- Rates for time and expense
- Ability to respond to system vulnerabilities and
provide patches to customers timely
B5 Verify that the vendor contract addresses the
following:
- Vendor expectations
- Deliverables
- System requirements
- Warranties and liabilities
- Rates for time and expense (pymt terms based
on achievement of milestones)
- Change request process
- Confidentiality / Non-Disclosure
- Terms and conditions
- Project timelines and milestones
- Insurance requirements
- Adherence to company policies and procedures
in developing system
- Terms to restore back to current system
B6 Verify that the vendor contract has been
approved by the appropriate level of
management.
64. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
B7 Verify that a Project Plan has been created and
includes:
- Project objectives
- Project scope
- Project risk assessment
- Identifies stakeholders
- Project Sponsor
- Team members
- Roles and responsibilities
- Budgets and timelines
- Project milestones and KPIs
- Communication plan
- Deliverables
- Change in scope procedures
B8 Verify that the Project Plan has been approved by
the Project Team Lead and Project Sponsor.
B9 Verify that a project kick-off meeting has been
held to review the Project Plan with team
members by obtaining the meeting minutes.
B10 Assess project timelines and determine if timeline
is reasonably acheivable.
B11 Assess project pesonnel resources for:
- Availability
- Cross functional respresentation of all
departments impacted by system
- Experience
B12 Review prior project lessons learned and
determine if they have been properly incorporated
into the Project Plan.
B13 Verify that the Project Plan is in compliance with
company procedures.
B14 Verify that employees involved in the design and
build of the application system have been
properly trained to configure / customize the
system and ability to use the system when
performing tests.
65. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
B15 Prepare an audit memorandum of the results of
this phase of testing and distribute to the Project
Team and Project Sponsor.
C1 Verify that project design / blueprint meetings
have been held to develop the System
Development Plan and Data Conversion Plan by
obtaining the meeting minutes.
C2 Verify that the appropriate employees are
participating in the project design meetings:
- Project team
- System implementors
- Subject matter experts
- Super users
- End users
- Network administrators
- System administrators
- Security administrators
C3 Verify that a System Development Plan has been
created and includes:
- System documentation
- System specification
- User specification
- Functional requirements
- Reporting requirements
- Customization
- Security and internal controls requirements
- Interfaces with other systems (consider impact
on inter-operability)
- Process and data flowcharts
- Data storage
- Issue identification and resolution
- Constraints
- Backout / Contingency Plan
Section C - Pre-Implementation: System Development -- Design & Build
66. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
C4 Verify that security and internal control
requirements consider the following:
- access rights based on least privilege
- segregation of duties
- system authorizations
- edit checks
- audit logs
- input checks
- matching checks
- sequence checks
- duplication checks
- output
- exception reporting
C5 Verify that the System Development Plan has
been approved by the Project Team Lead, Project
Sponsor, and System Implementor.
C6 Verify that a Data Conversion Plan has been
created and includes:
- Identification of data to be transferred /
converted
- Data cleansing procedures
- Error tolerances
- Data mapping
- Data extraction
- Data transfer
- Data validation test plans
- Issue identification and resolution
- Conversion timeline
- Conversion tasks included in go-live checklist
- Required approvals
67. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
C7 Verify that the Project Team has developed the
data map. Determine if data map is in sufficient
detail to assist IT in converting the data and for
testers in testing the system.
- flow chart of data movement
- identification of common data elements
- identification of field mapping between old
system and new system
- determine file format and layout for import: field
length, format, name, values, etc.
- translation of data values
- identification of confidential / key data
C8 Assess whether the data to be converted is
confidential and whether appropriate security
measures have been implemented to protect that
data where it resides (e.g. dev / test / prod
environments).
C9 Verify that the Data Conversion Plan has been
approved by the Project Team Lead, Project
Sponsor, and System Implementor.
C10 Verify that the System Development Plan and
Data Conversion Plan are in compliance with
company procedures.
C11 Verify that the System Development Plan and
Data Conversion Plan have been discussed with
applicable employees involved in implementing
these plans.
68. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
C12 Verify that any servers and operating systems
pertaining to the new system have been
configured according to the company's
configuration management procedures.
- default and unncecssary accounts / services are
disabled, if possible
- disable local admin account
- default passwords are changed and made
complex for admin accounts, application /
operating systems and any other new networked
device
- limiting admin privileges to those who have a
business need to modify configuration
- enable logging
C13 Verify that any servers and operating systems
pertaining to the new system have been secured
according to the company's security procedures.
Examples are:
- anti-virus / malware on server
- password management enabled (log-on
attempts, password change timeframe, password
history)
- admins have different passwords for admin
accounts and non-admin accounts
- disabling LM hashes
- encryption
- network segmentation
- enable firewall
- remote administration of servers over secure
channels
69. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
C14 Verify that changes made to current systems
(setting up interfaces, extracting data, importing
data) follow the company's change management
procedures.
- changes are documented
- changes are tested
- changes are approved by business and IT prior
to migration into production environment
- quality assurance review
C15 Verify that the data cleansing has been performed
by determining if the Project Team verified that:
- All mandatory fields are populated
- All records are present
- Default or dummy values cannot be inserted
where there is missing data
- Data is complete
- No duplication of data fields
C16 For data that has not been cleansed, determine
potential risks and impacts to the project.
Determine if error tolerances have been
evaluated against the approved thresholds stated
in the Data Conversion Plan.
C17 Verify that the Project Team has verified the
accuracy, integrity and completeness of data
conversion to the test system by reviewing test
documentation.
70. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
C18 Verify that data converted to the test system is
complete, accurate, and has integrity.
- batch and control totals
- check sums / digits
- range checks
- date and time stamps
- use a data analysis tool to compare a sample of
data from the old system and the new system
- verify a test sample of data to source
documentation
C19 Verify that the Project Team addresses any errors
or omissions identified as part of testing the data
conversion.
C20 Verify that appropriate controls are in place to
prevent or detect any data manipulation during
the conversion process and that they are
operating effectively.
C21 Verify that the Project Team has maintained
documentation of process design, configuration,
and customization.
- flow charts
- screenshots
- exhibits of code
- online and batch operating instructions
- system narratives
- configuration baselines
71. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
C22 At the end of the system build phase, verify that
the Project Team has created the User Manual.
The manual may include:
- description of the system
- use of the system
- input data and parameters
- output data
- operating procedures
- error identification and resolution
- user responsibilities related to security, privacy
and internal controls
C23 At the end of the system build phase, verify that
the Project Team has created the Operations and
Maintenance Manual. This manual may include:
- description of software
- instructions to operate software
- technical flow charts
- exhibits of code
- technical specifications
- security specifications
- description of internal controls
- description of non-routine procedures and
security requirements
- procedures for error resolution
- maintenance procedures
- configuration baselines
C24 Determine if any change orders have been
approved. If so, verify if the project budget cost,
labor hours and timeline have been updated.
Determine if there is any risk due to scope creep.
C25 Verify that any milestone(s) achieved during this
phase have been reviewed and approved by the
Project Sponsor.
72. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
C26 Verify that the Project Lead has reviewed the
Project Plan to ensure that the project is on target
with budgets, milestones and timeline. Verify that
Project Lead has reassessed the project risks for
the activities in this phase. Verify the Project
Lead has updated the Project Plan, if necessary.
C27 Review the project actual cost, labor hours and
timeline in comparison with the budget.
Determine if there are any risks that may impact
the project in the testing phase (e.g. going over
budget in the design and build phase may lead to
decreasing hours dedicated to testing system).
C28 Prepare an audit memorandum of the results of
this phase of testing and distribute to the Project
Team and Project Sponsor.
D1 Verify that a Test Plan has been created and
includes the following:
- testing methodology, including types of tests to
be performed (e.g. functional, unit, integration,
end-to-end, acceptance, performance, parallel /
pilot, volume / stress, regression, quality
assurance, penetration, scanning, fuzzing, testing
for failures, security)
- Testing procedures
- Testing templates / scripts (purpose, procedure,
conclusion, sign-off)
- Testing documentation to be maintained, along
with retention period
- Reporting, tracking and remediating issues
identified during testing
- Acceptance and approval of test results
- test location and preparation
D2 Verify that the Test Plan is in compliance with
company policy and procedures.
Section D - Pre-Implemetntation: Test
73. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
D3 Verify that the Test Plan has been reviewed and
approved by the Project Leader and Project
Sponsor.
D4 Verify that there is a separate test environment
from the development and production
environment.
D5 Verify that the test environment simluates the
production environment.
D6 Verify that the Project Team has identified all
employees to be used in the testing process.
Verify that these employees:
- have been provided training on how to use the
system
- have been provided a copy of the Test Plan
- understand their roles and responsibilities
regarding testing the system
- have the availability to perform the required test
scripts and retest if necessary
- are from business areas in the company that will
be using the system
D7 Verify that test scripts have been created for all
tests that are to be performed and have been
mapped back to System Development Plan
specifications.
D8 Verify that the test scripts created are testing for
failures in the process or negative testing where
users can't perform functions that are beyond
their authorization or responsibilities.
D9 Verify that test scripts include testing of security
and system controls.
D10 Verify that the Project Team is tracking the
performance and completion of all test scripts.
D11 Verify that the Project Team is tracking all issues
identified on a log where the issue is assigned to
an owner for resolution. Verify that the
remediated issue is retested with a satisfactory
result.
74. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
D12 Verify that the Project Team is tracking testing
documentation and ensuring it is being
maintained for all test scripts.
D13 Select a sample of test scripts and observe the
Testers performing the tests. Verify that the
Testers are performing the tests in accordance
with the Test Plan.
D14 Select a sample of test scripts and reperform.
Compare the audit results to the Tester's results.
D15 Use a data analysis tool to identify any gaps in
the security or internal control requirements.
D16 Verify that the User Manual and / or Operations
Manual have been updated for any changes that
occurred during the testing phase to ensure
complete and accurate system documentation.
D17 Determine if any change orders have been
approved. If so, verify if the project budget cost,
labor hours and timeline have been updated.
Determine if there is any risk due to scope creep.
D18 Verify that any milestone(s) achieved during this
phase have been reviewed and approved by the
Project Sponsor.
D19 Verify that the Project Lead has reviewed the
Project Plan to ensure that the project is on target
with budgets, milestones and timeline. Verify that
Project Lead has reassessed the project risks for
the activities in this phase. Verify the Project
Lead has updated the Project Plan, if necessary.
D20 Review the project actual cost, labor hours and
timeline in comparison with the budget.
Determine if there are any risks that may impact
the project in the go-live phase.
D21 Prepare an audit memorandum of the results of
this phase of testing and distribute to the Project
Team and Project Sponsor.
Section E - Pre-Implementation: System Pre Go-live & Data Conversion
75. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
E1 Verify that an Implementation Plan has been
created and includes:
- implementation schedule
- development of production environment
- testing of production environment
- securing production environment
- data conversion
- data back-up
- contingency / fallback plan
- approvals to go live
- resolution of any issues identified prior to go-live
- acceptance of any unresolved issues identified
- tracking go-live tasks (e.g. checklist)
- go / no-go criteria
E2 Verify that the Implementation Plan is in
compliance with company policy and procedures.
E3 Verify that the Implementation Plan has been
reviewed and approved by the Project Lead,
Project Sponsor, and System Implementor.
E4 Evaluate the implementation schedule and
determine if it is reasonable and achievable.
E5 Verify that the data in the current system is
backed up prior to converting data to the new
system.
76. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
E6 Verify that data converted to the production
system is complete, accurate, and has integrity.
- batch and control totals
- check sums / digits
- range checks
- date and time stamps
- user reconciliations / data validation
- use a data analysis tool to compare a sample of
data from the old system and the new system
- verify a test sample of data to source
documentation
E7 Verify that appropriate controls are in place to
prevent or detect any data manipulation during
the conversion process and that they are
operating effectively.
E8 Verify that the Project Team addresses any errors
or omissions identified as part of testing the data
conversion prior to going live with the system.
E9 Verify that all test scripts have been completed
and any issues identified during the testing phase
have been resolved prior to the system going live.
E10 Verify that tests scripts performed on the
production environment have been completed
and any issues identified have been resolved
prior to the system going live.
E11 Verify that unresolved issues have been identified
by the Project Lead and are being tracked.
E12 Verify that any unresolved issues that will not be
addressed prior to go live will not have a
significant impact on the production system.
E13 Verify that unresolved issues have been reviewed
and approved by the Project Sponsor and Project
Steering Committee prior to going live.
77. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
E14 Verify that the production environment has the
appropriate security controls to prevent access to
the system by administrators or the system
implementors once the system is live.
E15 Verify that the Security group has reviewed the
security specifications of the system and has
approved it to go-live.
E16 Verify that the system owner has reviewed and
approved the access rights of end users and
assignment of user groups.
E17 Verify that the Project Lead has communicated
the results of the system build and testing phases
to the Project Steering Committee, along with any
issues that are expected to be unresolved by the
go-live date.
E18 Verify that the Project Steering Committee has
approved the system to go live.
E19 Verify that all tasks on the go-live checklist have
been signed-off on prior to going live.
E20 Verify that any milestone(s) achieved during this
phase have been reviewed and approved by the
Project Sponsor.
E21 Verify that the Project Lead has reviewed the
Project Plan to ensure that the project is on target
with budgets, milestones and timeline. Verify that
Project Lead has reassessed the project risks for
the activities in this phase. Verify the Project
Lead has updated the Project Plan, if necessary.
E22 Review the project actual cost, labor hours and
timeline in comparison with the budget.
Determine if there are any risks that may impact
the project and consider discussing with the
Project Steering Committee.
E23 Prepare an audit memorandum of the results of
this phase of testing and distribute to the Project
Team and Project Sponsor.
Section F - Pre-Implementation: Training
78. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
F1 Verify that the Project Team has developed a
training program based off of the User Manual
and Operations Manual.
F2 Verify that end users, super users, and technical
support personnel are properly trained on the new
system.
F3 Review training schedule and attendance sheets
to determine that users attended the training.
F4 Verify that surveys were provided to users
regarding feedback on the training materials.
Verify that comments are incorporated into the
training program and / or User Manual.
F5 Prepare an audit memorandum of the results of
this phase of testing and distribute to the Project
Team and Project Sponsor.
G1 Verify that management has committed the
appropriate additional resources to support the
system and respond to end users' needs post go-
live for a predetermined amount of time (e.g 3
months).
G2 Verify that in-house support personnel have
stated service level agreement metrics to meet
the needs of the end users timely.
G3 Determine if the level of support is meeting its
SLA metrics.
G4 Determine if management will be relying on
vendor support for the system. If so, obtain and
review support contract for terms and agreement,
confidentiality, and access rights. Determine
level of support during an incident / disaster.
G5 Verify that all support personnel have received
training on the Operations Manual.
G6 Verify that any changes made to the system by
support personnel follow the company's change
management policy and procedures.
Section G - Post Implementation: Support & Maintenance
79. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
G7 Verify that there is a process in place to update
the Operations Manual based on changes
made.Verify that there is a process in place to
update the Operations Manual based on changes
made.
G8 Verify that the system is included in the patch
management policy and procedures.
G9 Verify that the hardware and software associated
with this implementation project have been
included in the company's inventory listing of IT
assets.
H1 Verify that the Project Lead has performed a post
implementation assessment. The assessment
should include:
- determination if project objectives were
achieved
- assessment on cost benefit analysis presented
in business case
- assessment of project budgets (cost, labor
hours, timeline) in comparison with actual results
- project metrics, KPIs
- feedback from end users on acceptance of
system
- identifying lessons learned
H2 Evaluate the lessons learned identified by the
Project Lead and determine if they address the
findings noted in the audit memorandums issued.
H3 For any unresolved issues, verify that they have
been assigned an owner and estimated
completion date. Verify that unresolved issues
are tracked and closed out timely.
H4 Verify that the Project Lead presented the post
implementation assessment results to the Project
Steering Committee.
Section H - Post Implementation: Review of Project Results & Close Out
80. Testing Comments / Conclusions W/P Ref Findings Preparer
Sign-off
Reviewer Sign-
off
Audit Procedures
H5 Verify that project documentation is properly
secured and retained according to retention policy
and procedures.
H6 Verify that the Project Lead has obtained
approval from the Project Steering Committee to
close the project.
I1 Verify that the ITGC and business process
internal control documentation (e.g. narrative,
flow charts, matrices) have been created or
modified to accommodate the new system.
I2 Verify if policies, procedures, and internal controls
have been revised based on the project's lessons
learned.
Test the internal controls to verify that they are
operating effectively.
a. Test the ITGC controls.
b. Test the Business Process controls.
I4 Verify that the new system has been added to the
Disaster Recovery Procedures Manual. (Note:
based on the criticality of the system, the
company may decide not to include it in the DRP.
In this situation, assess if the system owner
needs to consider a business continuity plan).
Secion I - Post Implementation: Internal Controls Assessment
I3
81. Audit Name: ________________________________
Evaluation Criteria Excellent Good Fair Poor
Not applicable /
Don't Know
Objectivity of auditor team
Understanding the business & your department
Technical proficiency of audit team
Uses technology appropriately
Professionalism of audit team
Communication skills of audit team
Interpersonal skills of audit team
Works well with your team
Helps you manage and implement change
Notification of the audit purpose and scope
Audit focused on key areas & risks
Department's concerns and perspective considered
Duration of the audit
Level of creativity
Usefulness of the audit
Disruption of activities was minimal
Sharing of best practices
Feedback of findings during the audit
Timeliness of the audit report
Clarity of the audit report
Accuracy of the audit findings
Value of the audit recommendations
Provides workable solutions for audit recommendations
Timely follow-up on corrective action
Improved
Significantly Improved
Stayed
the same Declined
Declined
significantly
How has the quality of service you received changed from
previous audits you experienced?
Internal Audit Quality Assurance
In an effort to provide continuous improvement in the service we provide to you and the organization, would you please take a
few moments to complete this short survey and return it promptly as indicated below? Thank you!
Independence
Professional Proficiency
Scope of Work
Performance of Audit Work
Was there anything about the audit you especially liked?
82. Please return survey to: ________________________
Are there any recommendations for improvement that you would like us to consider?
Was there anything about the audit you especially disliked?
Additional Comments:
Name: _____________________________________
Date: ______________________________________
83. Below is a list of resources that may be used during an SDLC audit:
ISACA
• COBIT 5 Enabling Processes
• COBIT 5 - Governance and Management Practices Activities (COBIT 5 Toolkit)
• COBIT 5 for Assurance
• Systems Development and Project Management Audit / Assurance Program (based off
of COBIT 4.1)
IIA
• GTAG 12: Auditing IT Projects
• GTAG 14: Auditing User-developed Applications
• GTAG 5: Managing and Auditing Privacy Risks
• GTAG 8: Auditing Application Controls
• GAIT for Business and IT Risk
• GAIT for IT General Control Deficiency Assessment
• GAIT Methodology
• Top 10 System Implementation Audit Considerations (by PwC)
COSO Internal Control -- Integrated Framework
National Institute of Standards and Technology (NIST)
• SP 800-53 rev.4: Security and Privacy Controls for Federal Information Systems and
Organizations.
• SP 800-64 rev.2: Security Considerations in the System Development Life Cycle
Twenty Critical Security Controls (maintained by Council on Cyber Security)
Project Management Body of Knowledge (aka PMBOK - maintained by Project Management
Institute)
AuditNet (subscription based)
Protiviti's Knowledgeleader (subscription based)