IT Audit - General Control [PDF]

Citation preview

General Control Zaldy Adrianto



Definition • Risk assessment of the risks related to the IT organization, security, acquisition, development and maintenance, computer operations.



Objectives • To provide a comprehensive



framework of internal controls for IT activities and to provide a certain level of assurance that the overall internal control objectives can be achieved. According to Indonesian Auditing Standards (PSA No. 60 / SA Seksi 314)



General Control Elements • Organizational and Managerial • System Development and Maintenance • Operating System • Software • Data Entry and Program • Backup and Recovery According to PSA No. 60 / SA Seksi 314



Organizational and Managerial Control • Untuk memberikan keyakinan bahwa



struktur organisasi dan manajemen telah diciptakan untuk memiliki internal kontrol yang memadai, diantaranya dengan memiliki:



•



Kebijakan dan prosedur yang berkaitan dengan fungsi pengendalian.



•



Pemisahan semestinya fungsi yang tidak sejalan (seperti penyiapan transaksi masukan, pemograman dan operasi komputer).



System Development and Maintenance Control



• Untuk memberikan keyakinan bahwa



pengembangan dan pemeliharaan sistem telah dilakukan dengan cara yang efisien dan melalui proses otorisasi yang semestinya, termasuk kedalamnya adalah:



• • • •



Pengujian, perubahan, implementasi dan dokumentasi sistem baru atau sistem yang direvisi. Perubahan terhadap sistem aplikasi. Akses terhadap dokumentasi sistem. Pemerolehan sistem aplikasi dan listing program dari pihak ketiga.



Operating System Control • Telah adanya pengendalian terhadap operasi sistem untuk memberikan keyakinan bahwa:



• • • •



Sistem digunakan hanya untuk tujuan yang telah diotorisasi Akses ke operasi komputer dibatasi hanya bagi karyawan yang telah mendapat otorisasi Hanya program yang telah diotorisasi yang digunakan. Kekeliruan pengolahan dapat dideteksi dan dikoreksi



Software Control • Telah adanya pengendalian terhadap perangkat lunak aplikasi telah didesain, diperoleh dan dikembangkan dengan cara yang efisien dan melalui proses otorisasi semestinya:



• •



Otorisasi, pengesahan, pengujian, implementasi dan dokumentasi perangkat lunak sistem baru dan modifikasi perangkat lunak sistem Pembatasan akses terhadap perangkat lunak dan dokumnetasi sistem hanya bagi karyawan yang telah mendapatkan otorisasi



Backup and Recovery Procedure • Telah adanya jaminan terhadap kelangsungan proses pengolahan sistem informasi dan ketersediaan informasi. Meliputi:



• • •



Pembuatan cadangan data program komputer di lokasi yang berbeda dengan lokasi utama pengolahan data. Prosedur pemulihan untuk digunakan jika terjadi pencurian, kerugian atau penghancuran data baik yang disengaja maupun yang tidak disengaja Penyediaan pengolahan di lokasi di luar perusahaan dalam hal terjadi bencana.



Data Entry and Program Control • Telah adanya pengendalian terhadap



proses data entry dan kontrol program untuk memberikan keyakinan bahwa:



•



Struktur otorisasi telah diterapkan atas transaksi yang dimasukan ke dalam sistem.



•



Akses ke data dan program dibatasi hanya bagi karywan yang telah mendapatkan otorisasi



General Control Illustration Development



Testing



Production Output



Logical Access Control



Process Input



Program Change Control Physical Access Control



Policy and Standard Operating Procedures



IT Planning and Organization • Strategic Plan (3-5 years)



• Current information assessment • Strategic directions • Development strategy



• Operational Plan (1-3 years) • Progress reports • Initiative to be undertaken • Implementation schedule



IT Plan Review • Auditors evaluate whether top



management has formulated a highquality information systems plan appropriate to the needs of their organization.



Example of risks caused by poor planning • declining efficiency and effectiveness



of IT functions, insufficient resources to provide the required IT functions / availability, going concern issues and lack of competitive advantages.



Organization • Organizational controls ensure the alignment of IT facilities with the business needs and the proper management of these facilities.



Key risks • IT does not support business needs • Loss of efficiency, untimely problem solving, unsatisfied staff, no improvements



• Unwanted combination of functions • Untimely management reporting • High dependence on one/few persons



Key controls



• Planning and budgeting • Quality and quantity of staff • Segregation of duties or close supervision



• Efficient use of IT • Procedures and documentation



Organizational issues • Position of IT department in organization • Planning and reporting • Centralization or decentralization of tasks • Functions and task descriptions of IT staff • Quality and quantity of staff • Cost center, Profit center, Investment center and Hybrid center



Change Management • Change management procedures ensure that changes



• in the IT hardware and software do not negatively



• affect the general and application controls.



Key risks • Loss of effectiveness of IT controls • Loss of valuable hardware during changes



• IT no longer meets the business needs



Key controls • Use of a development and programming standards



• Proper testing by the users • Up-to-date hard- and software documentation



• User involvement in initiating and approving changes



Integrated Audit Approach with the Systems Development Life Cycle Feasibility Study Information Analysis System Design Program Development Procedures and forms development Acceptance Testing Conversion Operation & Maintenance



Software Change Process Read, write and delete access rights for developers



Use access rights for developers and users



Use access rights for users



Development



Test and acceptance



Production



Software library Read access for librarian



Preliminary study



• Technical feasibility: •



Is the available Technology sufficient to support the proposed project? Can the technology be acquired or developed?



• Operational feasibility: •



Can the input data be collected for the system? Is the output usable?



• Economic feasibility: • Do the benefits of the system exceed the cost? • Behavioral feasibility: •



What impact will the system have on the users’ quality of working life?



Type of Testing • Program Testing • System Testing • User Testing • Quality Assurance Testing



Physical Security How we secure our assets? Personnel Hardware Physical



Facilities



Mainframe, minis & micros Peripherals: online/offline Storage Media



Documentation Assets



Supplies



Data / Information Logical



Software



Application System



Definition • Physical security of computer



hardware covers all controls to prevent damage to or loss of valuable assets and data on systems.



Key risks • Loss of valuable hardware • Tampering or damage to hardware • Damage by external influences (fire, water)



• Disturbances caused by power fluctuations



Key controls • Locked and dedicated computer room • Availability of back-up power supply • Fire and water detector • No potentially dangerous situations (sprinklers, computer room on ground floor, etc.)



Examples of physical threats



• Fire and smoke; • Water; • Power supply fluctuations and failures; • Structural Damage; • Pollution; • Misuse; • Theft.



Control mitigating the threats • Fire; smoke and fire detectors, reliable fire• • • •



extinguishing tools Water; water detectors, facilities must be designed and sited to mitigate losses from water damage Energy variations;Voltage regularities, circuit breakers and UPS Structural Damage; Facilities must be designed to withstand structural damage Pollution; Regular cleaning of facilities and equipment should occur



Control mitigating the threats (cont’d) • Viruses and worms; Up-to-date virus



scanning software, prevent use of virusinfected programs and to close security loopholes that allow worms to propagate.



• Theft; labeling and locking.



Picture example of Physical Security



Logical Access Control • Logical Access Security covers the controls to restrict access to information systems and data to authorized users.



Key risks • Potential for fraud and misuse of systems and data



• Loss of information confidentiality



Key controls • Up-to-date user access list • Use of unique user-id and password • Periodic review of list by management • Regular change of passwords • Clean desk



Authentication Process User Profiles



Access control files



Identification Authentication Authorization



Database



Software Library



Audit log Report writer Security reports



Backup,Recovery and Contingency • Back up controls and business



continuity planning cover all procedures to ensure the availability of computer systems and data.



Key risks • Data cannot be recovered (in time) after system failure



• Back up tapes are damaged or lost or cannot be used



• Loss of valuable business information • Business cannot be continued after disaster (fire, etc.)



Key controls • Regular back up’s, preferably daily • Safe storage of tapes, preferably in fireproof vault and externally



• Periodically testing of restore of back up tapes



• Preparation of Business Continuity Plan (not limited to IT!)



Backup Strategy for critical IT Resources • • • •



Personnel; Training and rotation of duties among information systems staff so they can take the place of others. Arrangements with another company for provision of staff Hardware; Arrangements with another company for provision of hardware Facilities; Arrangements with another company for provision of facilities Documentation; Inventory of documentation stored securely on site and offsite



• • • •



Backup Strategy for critical IT Resources (cont’d) • • • •



Supplies; Inventory of critical supplies stored securely on site and off site Data / Information; Inventory of files stored securely on site and off site Applications software; Inventory of application software stored securely on site and off site System Software; Inventory of systems software stored securely on site and off site



• • • •



Disaster Recovery Plan (DRP) • IT Disaster Recovery Plan forms one part of the overall BCP



• Limited use to the business if IT is



saved but the rest of the business is lost



What Is a Disaster? • A "Disaster" Is Any Event Which



Disables or Interrupts Your Client’s Ability to Maintain a Business-AsUsual Environment for a Period of Time That Adversely Affects Ongoing Operations.



Business Continuity Plan (BCP)



• A Process which ...



• Safeguards vital corporate assets • Ensures continued availability of Critical Services



• Minimizes the effect of a disaster • Considers the entire business including IT



Business Continuity Planning example SAFETY - fire - electrical - hazardous substances



HUMAN- DELIBERATE - terrorist attack - industrial action - blackmail



MISCELLANEOUS - loss of key staff - loss of key supplier - negligence



Is your Business safe ? TECHNOLOGICAL - loss of power - network outage - software /hardware breakdown - Year 2000



NATURAL - inclement weather - legal/regulatory requirements - earthquakes/volcanoes



Some issues regarding BCP • On-site vs. off-site contingency planning



• Hot- or cold standby • Personnel resources available • Single point of failure will fail ! • Regular testing required



EXAMPLE PICTURE OF BCP STRATEGY



BACKUP TAPE



BACKUP STORAGE



POWER REGULATOR



Find the issues in the next 5 slides



How many did you find? Was IT OK?



?