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INTOSAI IT Audit IT Methods Awareness. Outline Scope Overview It Methods Methods Description Methods Usage Audit Reporting.

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Presentation on theme: "INTOSAI IT Audit IT Methods Awareness. Outline Scope Overview It Methods Methods Description Methods Usage Audit Reporting."— Presentation transcript:

1 INTOSAI IT Audit IT Methods Awareness

2 Outline Scope Overview It Methods Methods Description Methods Usage Audit Reporting

3 Scope It Methods Described For: –Project Selection, Control, Evaluation –Systems Development –Systems Acquisition –Enterprise Architecture Development –Security Assessment

4 Overview Methods Listed Here Are Generally Accepted in The Community Methods Assess or Prescribe What Must Be Done Not How to Accomplish Activity Methods Provide a Framework to Audit It Activity

5 It Methods

6 Methods Description Module 1 Project Selection, Control, Evaluation

7 Wisely Managed Investments in It Can Improve Organizational Performance Internet and Local Area Networks Enable Data Sharing and Research Data Warehouse Permits Organizations to Discover Unknown Fiscal or Physical Resources

8 Project Selection, Control, Evaluation However, Along With the Potential to Improve Organizations, It Projects Can Become Risky, Costly, Unproductive Mistakes In Response, Gao Developed Guidance, That Provides a Method for Evaluating and Assessing How Well an Agency Is Selecting and Managing Its It Resources

9 Project Selection, Control, Evaluation The Select/control/evaluate Model Has Become a Central Tenet of the It Investment Management Approach

10 Project Selection, Control, Evaluation During the Selection Phase the Organization –Selects Those It Projects That Will Best Support Its Mission Needs and –Identifies and Analyzes Each Projects Risks and Returns Before Committing Significant Funds to a Project.

11 Project Selection, Control, Evaluation During the Control Phase the –Organization Ensures That, As Projects Develop, the Project Is Continuing to Meet Mission Needs at Expected Levels of Cost and Risk –If the Project Is Not Meeting Expectations Steps Are Taken to Address the Deficiencies

12 Project Selection, Control, Evaluation Lastly, During the Evaluation Phase, –Actual Versus Expected Results Are Compared to Assess the Projects Impact on Mission Performance, Identify Any Changes or Modifications to the Project That May Be Needed, and Revise the Investment Management Process Based on Lessons Learned

13 Project Selection, Control, Evaluation Gaos Information Technology Investment Model (Itim) Model Is Comprised of Five Stages of Maturity Each Stage Builds Upon the Lower Stages and Enhances the Organizations Ability to Manage Its It Investment Stages

14 Project Selection, Control, Evaluation Five Stages Of Investment Maturity

15 Project Selection, Control, Evaluation Progressing Through the ITIM Stages of Maturity

16 Project Selection, Control, Evaluation Itim Is a Tool for Assessing the Maturity of an Organization –An Itim Assessment Can Be Conducted for an Entire Organization or For One of Its Lower Divisions –Itim Is Applicable to Organizations of Different Sizes

17 Project Selection, Control, Evaluation Itim Allows Auditors to Assesses the Maturity of Organizations to Manage Investments Itim Provides a Maturity Stage or Level for an Organization Each Maturity Stage or Level Has Required Practices or Activities

18 Project Selection, Control, Evaluation ITIM Required Processes

19 Project Selection, Control, Evaluation Applying the Model Requires Assessing –Critical Processes, Such As the Processes Used to Create an It Investment Portfolio –Core Elements, (Purpose, Organizational Commitment, Prerequisites, Activities, and Evidence of Performance)

20 Questions / Discussion Questions Comments Discussion Etc.

21 Methods Description Module 2 Systems Development

22 Systems Development Includes Activities Such As –Project Management, –Requirements Management, –Configuration Management –Software Development, Testing, Etc.

23 Systems Development Many Organizations Rely on Software-intensive Systems to Perform Their Missions Software Quality Is Governed by the Quality of the Processes Used To Develop the Software (Provide Reference)

24 Systems Development The Software Engineering Institute Has Developed a Number of Models That Facilitate Assessing the Maturity of Organizations Developing Software The Models Are Called Capability Maturity Models (Cmm)

25 Systems Development What Is the Cmm? –An Ordered Collection of Practices for the Acquisition, Development or Maintenance of Systems –Ordered by Key Process Area –Practices Determined by the Community Through Broad Peer Reviews –Defines the Stages Through Which Organizations Evolve As They Improve Their Acquisition Process –Identifies Key Priorities, Goals and Activities on the Road to Improving an Organization's Capability to Do Its Job

26 Systems Development The Cmm Provides a Framework for –Identifying an Organizations Process Strengths and Weaknesses –Assisting an Organization Develop a Structured Plan for Process Improvement

27 Systems Development Who Uses the Sw-cmm? –Organizations That Develop or Maintain Products That Contain Software –Organizations Who Want to Improve Their Software Development Processes –Audit Organizations Who Want to Assess the Maturity Of Organizations Developing or Maintaining Software Products

28 Systems Development The Cmm Is Structured Into –Five Maturity Levels Each Level Has Key Process Areas (Kpa) –Each Kpa Has Goals Goals Require Certain Activities Be Performed Management Provides Support and Verifies That Activities Are Being Performed

29 Systems Development

30 The Five Levels Are 1. Initial: The Software Process Is Characterized As Ad Hoc and Few Processes Are Defined 2. Repeatable: Basic Project Management Processes Are Established; Improvement Activities Are Begun 3. Defined: Software Processes Are Documented and Standardized; All Projects Use an Approved, Tailored Version of the Organizations Standard Software Processes

31 Systems Development The Five Levels Are (Contd.) 4. Managed/quantitative: Detailed Measures of the Software Processes, Products, and Services Are Collected; the Software Processes and Products Are Quantitatively Measured and Controlled 5. Optimizing: Continuous Process Improvement Is Enabled by Quantitative Feedback From the Process and From Piloting Innovative Ideas and Technologies

32 Systems Development Software CMM Levels and KPAs

33 Systems Development Cmm Common Features –Commitment To Perform –Ability To Perform –Activities –Measurement & Analysis –Verification

34 Systems Development Commitment To Perform –Describes What an Organization Must Do to Set the Stage for Process Improvement / Implementation Involves Establishing Policy Assigning Responsibility

35 Systems Development Ability To Perform –Describes the Preconditions That Must Be Present to Facilitate Process Improvement / Implementation Assignment of Duties to Groups Providing Trained or Experienced Personnel Ensuring Adequacy of Resources

36 Systems Development Activities –Describe the Activities, Roles, and Procedures That Are Necessary to Implement the Key Process Area Requires Formal and Informal Planning Documents Requires Formally Documented Procedures Requires (Depending on Kpa) Coordination With Other Affected Groups, Tracking Contractor Performance, Etc.

37 Systems Development Measurement & Analysis –Describes the Practices That Must Be Accomplished to Enable the Group to Track the Status of the Kpa Effort & Funds Expended by the Project Team in Conducting Its Activities Tracking Their Schedule and Progress (for Developing Formal Plans, Requirements, Etc.)

38 Systems Development Verification –Describes the Practices That Must Be Performed to Ensure That Project and Senior Management Oversee the Activities of the Group Includes Periodic or As Needed –Project Level Reviews –Senior Management Level Reviews

39 Systems Development Example From Model

40 Questions / Discussion Questions Comments Discussion Etc.

41 Methods Description Module 3 Systems Acquisition

42 Systems Acquisition Includes Activities Such As –Project Management, –Requirements Management, –Solicitation, Contractor Tracking –Evaluation, Risk Management, Etc.

43 Systems Acquisition Many Organizations Rely on Software-intensive Systems to Perform Their Missions Organizations Have Been Increasingly Contracting Out for Software or Engineering Services

44 Systems Acquisition The Software Engineering Institute Has Developed a Number of Models That Facilitate Assessing the Maturity of Organizations That Acquire Software or Systems The Models Are Called Capability Maturity Models (Cmm)

45 Systems Acquisition Just As For Software Development There Is the Sw-cmm (or Just Cmm) For Assessing or Improving Acquisition Related Activities, The Sei Has Developed the Software Acquisition Capability Maturity Model (Sa-cmm)

46 Systems Acquisition Who Uses The Sa-cmm? –Organizations That Acquire or Support Acquisition of Products That Contain Software, Including Software Support and Maintenance –Organizations That Are Responsible for Acquisition Life Cycle From Requirements Development Through System Delivery and Support –Audit Institutions That Want To Assess How Effectively Software or Services Are Being Acquired

47 Systems Acquisition The Sa-cmm Is Also Structured Into –Five Maturity Levels Each Level Has Key Process Areas (Kpa) –Each Kpa Has Goals Goals Require Certain Activities Be Performed Management Provides Support and Verifies That Activities Are Being Performed

48 Systems Acquisition

49 The Five Levels Are 1. Initial: The Software Process Is Characterized As Ad Hoc and Few Processes Are Defined 2. Repeatable: Basic Project Management Processes Are Established; Improvement Activities Are Begun 3. Defined: Software Processes Are Documented and Standardized; All Projects Use an Approved, Tailored Version of the Organizations Standard Software Processes

50 Systems Acquisition The Five Levels Are (Contd.) 4. Managed/quantitative: Detailed Measures of the Software Processes, Products, and Services Are Collected; the Software Processes and Products Are Quantitatively Measured and Controlled 5. Optimizing: Continuous Process Improvement Is Enabled by Quantitative Feedback From the Process and From Piloting Innovative Ideas and Technologies

51 Systems Acquisition

52 Example From Model

53 Questions / Discussion Questions Comments Discussion Etc.

54 Methods Description Module 4 Enterprise Architecture Development

55 An Enterprise Architecture (Ea) Establishes the Agency-wide Roadmap to Achieve an Agencys Mission Eas Are Blueprints for Systematically and Completely Defining an Organizations Current (Baseline) or Desired (Target) Environment

56 Enterprise Architecture Development Eas Are Essential for Evolving Information Systems and Developing New Systems That Optimize Mission Value For Eas to Be Useful and Provide Business Value, Their Development, Maintenance, and Implementation Should Be Managed Effectively

57 Enterprise Architecture Development An Ea Is A Strategic Information Asset, Which Documents the Mission And, –The Information, Technology, and the Processes Required to Perform the Mission An Ea Includes a Baseline Architecture, Target Architecture, and a Sequencing Plan

58 Enterprise Architecture Development Eas Typically Include –Business or Operational Architecture –Work Processes and Locations –Information or Data Architecture –Data or Information Needed to Perform Business –Technical or Systems Architecture –Technology Standards, It Systems Description

59 Enterprise Architecture Development EA Process Sections Refer to: A Practical Guide To Federal Enterprise Architecture

60 Enterprise Architecture Development Obtain Executive Buy-in and Support –Ensure Agency Head Buy-in and Support –Issue an Executive Enterprise Architecture Policy –Obtain Support From Senior Executives and Business Units Establish Management Structure and Control –Establish a Technical Review Committee –Establish a Capital Investment Council –Establish an Ea Executive Steering Committee –Appoint Chief Architect Define an Architecture Process and Approach –Define the Intended Use of the Architecture –Define the Scope of the Architecture –Determine the Depth of the Architecture

61 Enterprise Architecture Development Develop the Baseline Enterprise Architecture –Collect Information –Generate Products and Populate Ea Repository Develop the Target Enterprise Architecture –Collect Information –Generate Products and Populate Ea Repository Develop the Sequencing Plan –Identify Gaps –Define and Differentiate Legacy, Migration, and New Systems –Planning the Migration

62 Enterprise Architecture Development Use the Enterprise Architecture –Integrate the Ea With Cpic and Slc Processes –Train Personnel –Establish Enforcement Processes and Procedures Maintain the Enterprise Architecture As the Enterprise Evolves –Reassess the Enterprise Architecture Periodically –Manage Products to Reflect Reality

63 Questions / Discussion Questions Comments Discussion Etc.

64 Methods Description Module 5 Security Assessment

65 Information and the Systems That Process It Are Among the Most Valuable Assets of Any Organization Adequate Security of These Assets Is a Fundamental Management Responsibility

66 Security Assessment Agency Must –Ensure That Systems and Applications Provide Appropriate Confidentiality, Integrity, and Availability –Protect Information Commensurate With the Level of Risk and Magnitude of Harm Resulting From Loss, Misuse, Unauthorized Access, or Modification

67 Security Assessment Agencies Must –Plan for Security –Ensure Appropriate Officials Are Assigned Security Responsibility –Authorize (or Certify") System Processing Prior to Operations and Periodically As Necessary

68 Security Assessment The Federal It Security Assessment Framework Provides a Method for –Determining the Current Status of Their Security Programs –Establishing a Target for Improvements Where Necessary The Framework May Be Used to Assess the Status of Security Controls

69 Security Assessment The Framework Comprises Five Levels to Guide Assessments of Security Programs and Prioritization of Improvement Efforts

70 Security Assessment Level 1 Documented Policy Level 2 Documented Procedures Level 3 Implemented Procedures and Controls Level 4 Tested and Reviewed Procedures and Controls Level 5 Fully Integrated Procedures and Controls

71 Security Assessment Level 1 of the Framework Includes –Formally Documented and Disseminated Security Policy Level 2 of the Framework Includes –Formal, Complete, Documented Procedures for Implementing Policies Established at Level One

72 Security Assessment Level 3 of the Framework Includes –Security Procedures and Controls That Are Implemented Level 4 of the Framework Includes –Routinely Evaluating the Adequacy and Effectiveness of Security Policies, Procedures, and Controls Level 5 of the Framework Includes –A Comprehensive Security Program That Is an Integral Part of an Agencys Organizational Culture

73 Security Assessment

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78 Questions / Discussion Questions Comments Discussion Etc.

79 Methods Usage

80 Most Methods –Have Specific Activities to Be Performed –Can Be Applied to Specific Projects –Need a Team of About Auditors –Requires Training or Understanding of the Method

81 Methods Usage Since Methods Have Specific Activities –Questionnaires Can Be Generated –Results Can Be Tabulated –Analysis Can Be Formed Quickly From the Results

82 Methods Usage The Sw-cmm and Sa-cmm Methods Require the Audit Lead Be Specifically Trained

83 Methods Usage Sample Data Collection Instrument

84 Audit Reporting

85 Audit Report Can Be Briefing Slides or Full Reports Briefing Slides Can Contain Both Summary or Detailed Results

86 Audit Reporting Sample SA-CMM Summary Results

87 Audit Reporting Sample SA-CMM Acquisition Risk Management Detailed Results

88 Questions / Discussion Questions Comments Discussion Etc.

89 Contacts –Keith Rhodes Phone –Madhav Panwar Phone


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