Monday, November 26, 2012

IT Audit Domains

IT ORGANIZATION AND ADMINISTRATION
      ·         IT department organization        
·         Company and CIO business plan
·         Budget/costing
·         Management reports
·         Performance monitoring and capacity planning
·         IT service performance management
·         Inventory control
·         Project management
·         Problem management
·         Auditing report
·         IT procurement
·         Customer service agreements
·         Vendor management
·         Computer insurance.

IT STRATEGY
·         Strategy process
·         Strategic management
·         EDI (Electronic Data Interchange) strategy.

IT SECURITY
·         Management of information security issues
·         Information security policy
·         Hardware security
·         Magnetic media control
·         Physical access security
·         Operating system and database management
·         Application systems
·         Networks
·         Personnel ethics (IT, users)
·         Controls over data and files
·         Data protection rules
·         Data classification system.


CONTINGENCY PLANNING
·         Preliminary planning for critical applications
·         Identification of various processing alternatives
·         Contingency plan deliverables
·         Escrow agreement audit
·         Alternate facility review
·         Alternate computer vendors review.
  
SOFTWARE AND COMPUTERIZED DATA – BACK-UP PROCESS
·         Back-up policy review
·         On-site back-up safe vault review
·         Off-site back-up safe vault review
·         Recovery testing plan review
·         Data back-up media archival/recycling review
·         Application software media archival/recycling review
  
SYSTEM DEVELOPMENT AND MAINTENANCE
·         Management review
·         Standards and methodologies review
·         Software specifications review
·         Error correction procedures
·         Software package evaluation
·         Program library maintenance
·         Program and system testing
·         User documentation review
·         System documentation review
·         Emergency procedures review
·         Application data retention policy review
·         Training plans review
·         Audit trail review
·         Conversion review

DATA CENTER OPERATIONS
·         Operations standards review
·         Operations log review
·         Consumables review
·         Massive/sensitive reports printing
·         Media library control
·         Media access control

SYSTEMS SOFTWARE MAINTENANCE
·         Software asset inventory review
·         Maintenance contracts review
·         Program library maintenance
·         Problem fixing
·         Security review
·         System documentation review
·         Segregation of duties assessment
·         Performance monitoring


DATA AND DATABASE MANAGEMENT
·         Scope of data management (identification, classification, ownership, distribution, protection, integrity)
·         Controls review (management, corporate data model, data-driven methodology, normalization of database structure, synchronization)
·         Assessment (data modeling, database procedures, security, DBA personnel, user training, performance monitoring, database integrity)

PERSONAL COMPUTERS
·         Management control and procedures review
·         Security review
·         Technical support audit
·         Software development review
·         Office applications support/review

USER SUPPORT
·         User satisfaction assessment
·         Help desk support
·         Data back-up review

TELECOMMUNICATIONS AND NETWORKING
·         Strategic planning and design review
·         Network security review
·         Maintenance contract review
·         Problem resolution and support
·         Change and performance management

APPLICATION CONTROLS AND TESTING
·         Processing controls assessment
·         Transaction audit trail review
·         Data integrity controls review
·         Application related integrity controls review (data element validity, file validity, audit trail, network transmission, concurrent updating, feasibility, quality)
·         Continuity of application processing
·         Transaction tests (as per worksheets
·         Help desk support
·         Data back-up review


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