How the internal audit activity can actively participate in. Gtag 8 application control testing internal audit audit. Gtag auditing it governance, 2nd edition financial. Gtag 17 auditing it governance free download as pdf file. Upcoming membersonly webinars 6november2012 membersonly webinar.
To overcome the perception that the internal audit team lacks either the necessary independence or skills to audit governance processes, it may be appropriate to engage an expert third party to perform the work. Auditing it governance dates are subject to change. Control processes the policies, procedures both manual and automated. Executive summary it has a pervasive impact on the internal audit function. Prepared by the institute of internal auditors the iia, each global technology audit guide gtag is written in straightforward business language to address a timely issue related to information technology it management, control, and security.
Other professionals may find the guidance useful and relevant. The internal audit activity is uniquely positioned and staffed within an organization to assess whether the information technology governance of the organization supports the organizations strategies and objectives and to make recommendations as needed. Including governancerelated questions in the survey can provide a key source of information for the audit. An internal auditors guide to understanding and auditing smart devices.
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These guides are published by the institute of internal auditors iia. They include detailed processes and procedures, such as tools and techniques, programs, and stepbystep approaches, as well as examples of deliverables. Auditing it governance july 2012 the iia offers 31 general practice guides, 4 financial services guides, 4 public sector guides, 18 global technology audit guides gtag, 3 guides to the assessment of it risk gait, and 2 guides for supplemental guidance. Governance states, the internal audit activity must. Executive summary multiple definitions of information security governance isg exist across organizations and standardsetting bodies. The global technology audit guides gtag are practice guides who provide detailed guidance for conducting internal audit activities. I will be adding mcqs from the online database, only viewable by the class. The it department, like every other department, should support organizational strategies and objectives.
Free training for iia members we are in the age of doing so. It general controls itgc are controls that apply to all systems, components, processes, and. Gtag information technology controls describes the knowledge needed by members of governing bodies, executives, it professionals, and internal auditors to address technology control issues and their impact on business. Auditing it governance about supplemental guidance supplemental guidance is part of the iias. The list of internal audit priorities continues to grow there are cybersecurity issues. Category ii knowledge of it needed by audit supervisors category iii knowledge of it needed by it audit specialists 4. Inefficiencies due to redundant data entry, manual processes. To support the heightened importance of it governance and the mandatory nature of the international standards for the professional practice of internal auditing standards, this gtag provides internal auditors with the foundational knowledge necessary to fulfill their responsibilities in providing both assurance and consulting services. Login to your portal to the premier association and standardsetting body for internal audit professionals. Cooperation and development corporate governance, etc. Global technology audit guide gtag, auditing it governance, issued in july 2012 copy attached. The roles of internal auditing and management management has the primary responsibility for assessing risk and for the design, implementation, and ongoing mainte.
As stated throughout this gtag, it governance is more about governance and less about technology, but the board and senior management should understand it and its impact on the organization well enough such that alignment between it and the organization occurs and it. Information security governance will assist efforts to. It gov consists of leadership, org structures, and processes that ensure that orgs it sustains and supports the orgs strategies and obj. Auditing it governance about supplemental guidance supplemental guidance is. The it assurance framework itaf requires that the is audit and. Gtag 1 information risk and control linkedin slideshare. The gtag guides reside on the institute of internal audit website. Gtag 17 auditing it governance july 2012 iv gtag table of contents executive summary 1 1 introduction 2 2 it governance risks 7 3 aligning the organization and it key considerations 12 4 the role of internal audit in it governance 15 for immediate release a new global technology audit guide gtag from the institute of internal. This edition provides tools and techniques to help internal auditors build a work program and perform engagements involving. Auditing it governance provides internal auditors with the knowledge necessary to fulfill their responsibilities in providing assurance and consulting. Access includes exclusive membersonly guidance, services, discounts, publications, training, and resources. The risks companies face, the types of audits that should be performed, how to prioritize the audit universe, and how to deliver insightful findings are all issues with which caes must grapple.
Auditing userdeveloped applications previously gtag 14 june 2010 business continuity management previously gtag 10. Global technology audit guide gtag the global technology audit guides gtag are practice guides who provide detailed guidance for conducting internal audit activities. Find the answer to this important question and more by downloading the iias gtag auditing it governance, today. Like application controls, general controls may be either manual or programmed.
Gtag 17 auditing it governance global technology audit. But how your organization goes about using technology can be as much of a risk as it is a benefit, making the iias gtag 17. Learn what aspects of governance need to be in place to ensure it supports the organizations strategies and objectives and get examples of what works and what. Auditing it governance about supplemental guidance supplemental guidance is part of the iias international professional practices framework ippf and provides additional recommended, nonmandatory guidance for conducting internal audit activities. While cobit is not the only control framework used in relation to it governance, it is one of the most widely deployed, particularly in public sector organisations and large enterprises. Auditing it projects provides an overview of techniques for effectively engaging with project teams and management to assess the risks related to it projects. The structure of it auditing, divides the assessment into. Global technology audit guides gtag office of internal. Gtag 17 auditing it governance internal audit governance. Gtag 4there is no question that it is changing the nature of the internal audit functions. Developing the it audit plan using cobit 2019 isaca.
See more ideas about internal audit, internal control and risk management. Auditing it governance a must read for practitioners. The iia has recently published gtag auditing it governance, 2nd edition. Building and maintaining a robust fcpa compliance program 18december2012. As the second edition of auditing it governance, this gtag has been updated to.
It governance it gov provides the fw to ensure that it can support the orgs overall business need. Gtag 15 information security governance pdf download. Assign roles and responsibilities for it and data governance to ensure that governance covers. Gtag auditing it governance, 2nd edition financial services. Developing the it audit plan helps internal auditors assess the business environment that the technology supports and the potential aspects of the it audit universe. Auditing it governance previously gtag 17 january 2018 auditing it projects previously gtag 12 march 2009 auditing smart devices. The guide provides information on available frameworks for. Comments of the institute of internal auditors federal reserve bank. New iia guidance released gtag auditing it governance, 2nd edition 2018 recognizing the integral role and competitive advantage that it can provide organizations, the iia has released an updated global technology audit guide gtag, auditing it governance to help internal auditors add value in this space. This gtag will provide a thought process to assist the cae in incorporating an audit of information security governance isg into the audit plan, focusing on whether the organizations isg activity delivers the correct behaviors, practices, and execution of is. Auditing it governance 5 introduction the highest level of governance is organizational governance, which is defined by the international standards for the professional practice of internal auditing as the combination of processes and structures implemented by the board to inform, direct, manage, and monitor the activities of the. Global technology audit guides gtag global technology audit guides gtag are written in straightforward business language to address a timely issue related to information technology it management, control, and security.
Auditing application controls covers the specific auditing. The iia has an it governance model that incorporates elements of isoiec 38500, and gtag 17 is heavily based on the isaca cobit frameworks. Gtag assessing cybersecurity risk key risks and threats related to cybersecurity cybersecurity is relevant to the systems that support an organizations objectives related to the effectiveness and efficiency of operations, reliability of internal and external. Management of it auditing discusses it risks and the resulting it risk universe, and gtag 11. Knowledge of it needed by all professional auditors, from new recruits up through the cae. Understanding and auditing big data is a practice guide that explores the internal audit activitys role in big data programs, including grasp of technologies, efficiencies, emerging trends, capabilities, and organizational roles and responsibilities.
Recognizing the integral role and competitive advantage that it can provide organizations, the iia has released an updated global technology audit guide gtag, auditing it governance to help internal auditors add value in this space. Gtag assessing cybersecurity risk key risks and threats related to cybersecurity cybersecurity is relevant to the systems that support an organizations objectives related to the effectiveness and efficiency of operations, reliability of internal and external reporting, and compliance with applicable laws and regulations. But what governance structures will ensure that this is actually the case. Integrating cobit domains into the it audit process. Practice advisories practice advisories assist internal auditors in applying the definition of internal auditing, the. Practice advisories assist internal auditors in applying the definition of internal auditing, the.
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