Auditing IT Governance – Part VI
Profile: Robert Davis
Interpretively, an entity’s information systems represent the infrastructure to collect data, process transactions, and communicate operational results. In other words, an entity's MIS represents the aggregation of personnel, computer hardware and software, with associated policies and...
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Auditing IT Governance – Part V
Profile: Robert Davis
Primary drivers for IT governance audit planning are verifying governance existence, adequacy, and risk management. However, as with standard IT audits, a general control environment, information systems, and control procedures understanding...
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Auditing IT Governance – Part IV
Profile: Robert Davis
IT governance audits normally have an organizational focus. ‘Organizational-based’ IT governance audits examine deployed frameworks, managerial issues, and departmental activities. However, if during...
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Auditing IT Governance – Part III
Profile: Robert Davis
To prevent expectation misinterpretation, the IT governance engagement ‘terms of reference’ should minimally address engagement ambit, reporting lines, and IT audit authority. Specifically, IT governance functional areas and issues definitions; identified ‘highest-organization-level’...
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Auditing IT Governance – Part II
Profile: Robert Davis
Reflective of ISACA standards and guidelines, the IT audit process should be replicated within for-profit and not-for-profit entities. “Topics which should be considered are set by COBIT in the IT Governance Management Guidelines.” However, an audit committee’s perceived mandate and mission...
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Auditing IT Governance – Part I
Profile: Robert Davis
Governance supports stakeholder expectations related to management’s fiduciary responsibilities. Governance also reflects how an enterprise achieves its stated mission. Specifically, as presented in the Cadbury Committee...
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Auditing IT Service Delivery and Support – Part VIII
Profile: Robert Davis
Audit evidence for elements of an adequate CE may not be available in documentary form. In addition, responsibility for IT governance is often undertaken by the owner/manager where there are no other...
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Auditing IT Service Delivery and Support – Part VII
Profile: Robert Davis
Regarding outsourced services, among other expectations, an IT auditor should obtain and document an understanding of the relationship between the services provided by third parties and the entity’s control environment. An IT auditor should consider reviewing such items as contracts, 0 Comments
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