April 26, 2010 5:51 PM
Posted by: Robert Davis
COBIT,
Control Objectives for Information and related Technology,
E-Governance,
E-Government,
Educational Institutions,
Enterprise Governance,
Entity Governance,
Governance Tree,
Government Agencies,
ICT,
Information and Communication Technology,
Information Systems Audit and Control Association,
ISACA,
IT Governance Institute,
IT Infrastructure Library,
IT Service Management,
ITG,
ITGI,
ITSM,
Non-profit,
Not-for-profit,
Organizational Formation,
Risk Assessment,
Risk Management,
Service DeliveryGoverning an entity mandates management accurately conceptualize information criticality and communication paths. Reflective of the Australian/New Zealand Standard on Risk Management (AS/NZS ISO...
April 22, 2010 6:34 PM
Posted by: Robert Davis
COBIT,
Control Objectives,
Control Objectives for Information and related Technology,
E-Governance,
Educational Institutions,
Enterprise Governance,
Entity Governance,
Governance Tree,
Government Agencies,
ICT,
Information and Communication Technology,
Information Systems Audit and Control Association,
ISACA,
IT Governance Institute,
IT Infrastructure Library,
IT Service Management,
ITG,
ITGI,
ITSM,
Non-profit,
Not-for-profit,
Organizational Formation,
Service Delivery,
Value Delivery,
Value RealizationRegarding supplemental value delivery design and development assistance, the Davis’ ‘Governance Tree’ offers a conceptual frame of reference for defining IT governance practices from an information and communication perspective; therefore enabling...
April 19, 2010 7:14 PM
Posted by: Robert Davis
COBIT,
E-Governance,
Enterprise Governance,
Entity Governance,
Governance Tree,
Government Agencies,
ICT,
Information Systems Audit and Control Association,
ISACA,
ITG,
ITGI,
ITSM,
Non-profit,
Not-for-profit,
Service Delivery,
Value DeliveryThrough misinterpretation of framework applicability, there is a widespread belief that effective IT governance can only be deployed within for-profit entities. Furthermore, when discussing not-for-profit institutions, IT governance is often used interchangeably with terms with...
April 15, 2010 5:31 PM
Posted by: Robert Davis
COBIT,
E-Governance,
Enterprise Governance,
Entity Governance,
Governance Tree,
Government Agencies,
ICT,
Information Systems Audit and Control Association,
ISACA,
ITG,
ITGI,
Non-profit,
Not-for-profit,
Service DeliveryCommonly, results-oriented IT services having significant value can be achieved when IT initiatives are successfully aligned with...
April 12, 2010 6:05 PM
Posted by: Robert Davis
COBIT,
E-Governance,
Enterprise Governance,
Entity Governance,
Governance Tree,
Government Agencies,
ICT,
Information Systems Audit and Control Association,
ISACA,
ITG,
ITGI,
Non-profit,
Not-for-profit,
Service DeliveryWhether an organizational formation exists for-profit, or not-for-profit; to exercise effective...
April 1, 2010 6:56 PM
Posted by: Robert Davis
AICPA,
American Institute of Certified Public Accountants,
Assurance Service,
Attestation,
Audit Committee,
Audit Report,
Evidence,
Follow-up Procedures,
IFAC,
Information Systems Audit and Control Association,
International Federation of Accountants,
ISACA,
IT Audit,
Project Management,
The IIA,
The IIC,
The Institute for Internal Controls,
The Institute of Internal AuditorsA report on the status of follow-up activities, including agreed-upon recommendations not implemented, should be presented to the audit committee, if one has been established, or alternatively to the most
March 29, 2010 6:00 PM
Posted by: Robert Davis
Accounting Principles,
AICPA,
Assurance Service,
Attestation,
Audit Report,
Evidence,
Follow-up Procedures,
IFAC,
Information Systems Audit and Control Association,
Institute of Certified Public Accountants,
International Federation of Accountants,
ISACA,
IT Audit,
Project Management,
The IIA,
The IIC,
The Institute for Internal Controls,
The Institute of Internal AuditorsControl follow-up are activities pursued when an exception condition is identified and reported as presenting a risk to the entity. As a part of the follow-up activities, the...
March 25, 2010 8:25 PM
Posted by: Robert Davis
AICPA,
American Institute of Certified Public Accountants,
Assurance Service,
Attestation,
Audit Report,
Evidence,
Follow-up Procedures,
IFAC,
Information Systems Audit and Control Association,
International Federation of Accountants,
ISACA,
IT Audit,
Procedures,
Project Management,
The IIA,
The IIC,
The Institute for Internal Controls,
The Institute of Internal AuditorsIT audit area follow-up takes into account the materiality of reported findings and the impact if corrective action is not taken. As particulars, follow-up nature, timing and extent are dependent on
March 18, 2010 5:33 PM
Posted by: Robert Davis
AICPA,
American Institute of Certified Public Accountants,
Assurance Service,
Attestation,
Audit Report,
CA,
CIA,
CICA,
CISA,
CITP,
CPA,
Evidence,
Follow-up Procedures,
IFAC,
Information Systems Audit and Control Association,
International Federation of Accountants,
ISACA,
IT Audit,
Management Response,
Project Management,
The IIA,
The IIC,
The Institute for Internal Controls,
The Institute of Internal AuditorsIT auditor follow-up activities has been defined "as a process by which they determine the adequacy, effectiveness and timeliness of actions taken by management on reported engagement observations and recommendations, including...
