IT Governance, Risk, and Compliance

Feb 21 2012   9:28PM GMT

Auditing IT Governance – Part IV



Posted by: Robert Davis
Tags:
Certified Information Systems Auditor
Certified Information Technology Professional
Certified Internal Auditor
Certified Internal Controls Auditor
Certified Public Accountant
External Audit
Internal Audit
IT Audit
ITG
Performance Measurement
Resource Management
Risk Management
Strategic Alignment
Value Delivery

IT governance audits normally have an organizational focus. ‘Organizational-based’ IT governance audits examine deployed frameworks, managerial issues, and departmental activities. However, if during ‘organizational-based’ planning the IT auditor discovers a governance framework is not deployed, the audit planner should utilize the COBIT framework as a minimum basis for setting detail objectives.

Alternatively, IT governance may be within the ambit of other IT audit areas. Under these circumstances, a ‘results-based’ audit may be appropriate. Quantitatively, ‘results-based’ audits can address performance issues utilizing goal and performance indicators as measurement standards. Qualitatively, ‘results-based’ audits can also provide audit area governance knowledge and practices assessments. Whatever ‘results-based’ audit measurement standards utilized, IT governance effectiveness is the primary auditable unit audit objective.

View Part I of the Auditing IT Governance series here

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