IT Governance, Risk, and Compliance » SDLC

Auditing Systems and Infrastructure Life Cycle Management – Part VIII

Robert Davis — Tue, 10 Jan 2012 15:45:04 +0000

Although most business processes rely upon planning, projects and the IT infrastructure to ensure effective management, IT infrastructure management (ITIM) is typically undervalued. In fact, according to International Data Corporation (IDC), investments in ITIM have the largest single impact on an entity’s revenue. Therefore, when performing SILCM audits, understanding network infrastructure concepts as well as linkages are imperative for evaluating control adequacy to determine whether the entity is meeting generally accepted information criteria within the defined IT architecture.

“View Part I of the Auditing Systems and Infrastructure Life Cycle Management series here“

Auditing Systems and Infrastructure Life Cycle Management – Part VII

Robert Davis — Fri, 06 Jan 2012 22:01:39 +0000

Because tasks and titles vary, an IT auditor should concentrate upon the analysis and development processes that should be considered in SILCM, despite what any individual or group choose for delineation or designation. Objectives should be developed to address the seven COBIT information criteria (Effectiveness, Efficiency, Confidentiality, Integrity, Availability, Compliance, and Reliability); and then agreed upon by the entity’s management.

Commonly, the purpose of an application systems assurance is to identify, document, test and evaluate the controls over an application that are implemented by an entity to achieve relevant control objectives. These control objectives can be categorized into control objectives over the system and the related data. Correspondingly, the selected objectives and ambit of an application systems audit should form part of the TOR.

“View Part I of the Auditing Systems and Infrastructure Life Cycle Management series here“

Auditing Systems and Infrastructure Life Cycle Management – Part VI

Robert Davis — Tue, 03 Jan 2012 20:55:20 +0000

Primary drivers for IT systems and/or infrastructure life cycle management assurance planning are verifying control utilization, existence and adequacy. However, as with standard IT audits, a general control environment, information systems, and control procedures understanding should be obtained during engagement planning to comply with ISACA’s assurance standards and guidelines as well as other applicable attestation, audit, accounting, and IT standards.

Typically, management is interested in IT project management work performance processes — with emphasis on requirements and expectations ensuring entity-centric objectives achievement. Consequently, the focus of SILCM engagements should be on project management processes; with the objective of improving implementation efficiency and effectiveness.

“View Part I of the Auditing Systems and Infrastructure Life Cycle Management series here“

Auditing Systems and Infrastructure Life Cycle Management – Part V

Robert Davis — Fri, 30 Dec 2011 21:55:23 +0000

Entities may partially or fully delegate some or all of its IT asset development to a third party processor (TPP). Whereby, IT resources that may be outsourced include: infrastructure, platforms, and applications. Usually, the responsibility for confirming outsourced activity compliance with contracts, agreements, laws as well as regulations resides with the entity. When a TPP is within the SILCM ambit, IT audit is accountable for determining whether the TPP is in compliance with the contracted service’s terms of reference (TOR).

“View Part I of the Auditing Systems and Infrastructure Life Cycle Management series here“

Auditing Systems and Infrastructure Life Cycle Management – Part IV

Robert Davis — Tue, 27 Dec 2011 21:38:30 +0000

‘Application-based’ implementation audits assess any or all parts of the deployment process of a project. The IT auditor should assess relevant SDLC stages, as they are occurring, to highlight risks or issues and provide necessary risk mitigation recommendations to the appropriate management.

‘Application-based’ post-implementation audits includes assessing the actual operation of the new system compared to the documented expectations at the time the system project was approved and whether the delivered solution can be adequately managed and controlled. Specifically, post-implementation assurance service coverage includes application-level security after implementation and system conversion if there has been a transfer of data and master file information from the old to the new system.

Lastly, ‘Application-based’ maintenance audits evaluate any part of the project life cycle that performs system remediation.

“View Part I of the Auditing Systems and Infrastructure Life Cycle Management series here“

Auditing Systems and Infrastructure Life Cycle Management – Part III

Robert Davis — Fri, 23 Dec 2011 20:48:53 +0000

Categorically, ‘Application-based’ pre-acquisition audits assess a system prior to obtaining usage rights considering such matters as: software requirements, vendor bidding, and system selection. Specifically, pre-acquisition assurance service coverage includes effects on IT resources, cost, and plans.

Whereas; ‘Application-based’ pre-implementation audits assess a system under construction considering matters such as, whether: appropriate controls are designed into the system; the application will process information in a complete, accurate and reliable manner; the application will function as intended; the application will function in compliance with any applicable statutory provisions; the system is developed in compliance with the established systems development life cycle process. Whereby, at the detail-level, a pre-implementation application audit normally addresses the architecture of application-level security, plans for the implementation of security, the adequacy of system and user documentation, and the adequacy of actual or planned user-acceptance testing.

“View Part I of the Auditing Systems and Infrastructure Life Cycle Management series here“

Auditing Systems and Infrastructure Life Cycle Management – Part II

Robert Davis — Tue, 20 Dec 2011 20:54:48 +0000

SILCM audits normally have a functional focus. ‘Functional-based’ SILCM audits examine identified processes as auditable units. However, if during ‘functional-based’ planning the IT auditor discovers a SILCM related framework is not deployed, the audit planner should consider utilizing the COBIT framework domain processes as a baseline for setting objectives. Typically, for SILCM assurance services, effectiveness and efficiency are the primary information criteria; while integrity, availability, compliance, and reliability should be considered secondary information criteria, even when other audit measurement standards are included within the audit ambit.

“View Part I of the Auditing Systems and Infrastructure Life Cycle Management series here“

Auditing Systems and Infrastructure Life Cycle Management – Part I

Robert Davis — Fri, 16 Dec 2011 21:54:00 +0000

There is general agreement that IT auditor involvement in systems and infrastructure development life cycle (SIDLC) projects would aid in ensuring IT architecture items work properly and include adequate controls. However, there is less agreement as to role IT auditors should play in the SIDLC. Should IT auditors merely review system and/or infrastructure development processes and resulting controls, or should they actively involve themselves in the design processes?

Within the potential systems and infrastructure life cycle management (SILCM) IT assurance ambits, when focusing on deployment processes, a SIDLC methodology will be of little use if projects are not adequately managed. Consequently, the value of project management techniques in project planning and control cannot be overestimated. In contrast, project planning is the process of ensuring that the project’s objectives are translated into a work program. Whereas; project control is the process of ensuring execution of the processes, activities, and tasks identified in the project plan.

Safeguarding Assets is an IT Project Management Issue – Part IV

Robert Davis — Thu, 03 Dec 2009 21:07:30 +0000

Systems and infrastructure design effects the controls relied on by an entity’s management, therefore, effecting control processes. Because systems and infrastructure are critical to an entity’s success, control processes should be designed and implemented to achieve specific control objectives. Consequently, within the potential control objectives for an entity, defining project management expectations for safeguarding assets is a necessity.

From an IT governance, risk, and/or compliance perspective; planning and development phases of a system or infrastructure asset are important times to emphasize controls. It makes sense to build in controls before a new IT asset becomes operational, so the deployable item will be reliable from the onset. It is also certainly easier, and less costly, to do it right the first time than to go back and add controls after implementation. In fact, it may not be feasible to add systems and/or infrastructure controls after implementation due to the major architectural revisions often required to ensure an acceptable risk level.

“View Part I of the Safeguarding Assets is an IT Project Management Issue series here“

Safeguarding Assets is an IT Project Management Issue – Part III

Robert Davis — Mon, 30 Nov 2009 19:22:35 +0000

An adequate IT infrastructure permits the continuance and growth of technology-based systems. Considering the Control Objectives for Information and related Technology (COBIT) classification scheme, the infrastructure includes hardware, operating systems, configuration systems, facilities, and support structure enabling objective achievement. Normally, an entity’s infrastructure integrates diverse software and hardware solutions, each designed to achieve a specific function. For an entity’s IT, infrastructure management (IM) is the administration of essential operation components that enable obtaining IT architecture effectiveness and efficiency. As a critical ingredient to designing, implementing and sustaining efficiency as well as effectiveness, the entity’s IT infrastructure requires in-depth controls.

“View Part I of the Safeguarding Assets is an IT Project Management Issue series here“