Posted by: Robert Davis
Administrative Control, Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, External Control, IAP, Information Assets Protection, Information Security Governance, Internal Control, ISG, IT Audit
Reflective of the COBIT “Ensure Systems Security” domain-process, IAP confidentiality and integrity are the primary information criteria, while availability, compliance, and reliability are considered secondary information criteria; even when other audit measurement standards are included within the audit ambit. For instance, information privacy may be within the IAP audit ambit and considered a material or significant auditable unit. However, as primary information criteria for privacy, compliance and effectiveness should still remain secondary for the IAP audit, if other distinct auditable units are identified.
Similar to IT Governance assurance services, IAP can be an individual audit area examination or an auditable unit examination for every IT function audit undertaken. During the IT audit planning process, all or segments of an entity’s deployed IAP related frameworks may be selected as auditable units. Furthermore, IAP audits may cross geographical, divisional, functional, or departmental demarcations.
“View Part I of the Auditing Information Assets Protection series here“