INTOSAI IT Audit IT Methods Awareness

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INTOSAI IT Audit IT Methods Awareness. Outline. Scope Overview It Methods Methods Description Methods Usage Audit Reporting. Scope. It Methods Described For: Project Selection, Control, Evaluation Systems Development Systems Acquisition Enterprise Architecture Development
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INTOSAI IT AuditIT Methods Awareness Outline
  • Scope
  • Overview
  • It Methods
  • Methods Description
  • Methods Usage
  • Audit Reporting
  • Scope
  • It Methods Described For:
  • Project Selection, Control, Evaluation
  • Systems Development
  • Systems Acquisition
  • Enterprise Architecture Development
  • Security Assessment
  • 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
  • It Methods Methods Description Module 1 Project Selection, Control, Evaluation Project Selection, Control, Evaluation
  • 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
  • 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
  • Project Selection, Control, Evaluation
  • The Select/control/evaluate Model Has Become a Central Tenet of the It Investment Management Approach
  • 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 Project’s Risks and Returns Before Committing Significant Funds to a Project.
  • 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
  • Project Selection, Control, Evaluation
  • Lastly, During the Evaluation Phase,
  • Actual Versus Expected Results Are Compared to
  • Assess the Project’s 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
  • Project Selection, Control, Evaluation
  • Gao’s Information Technology Investment Model (Itim) Model Is Comprised of Five Stages of Maturity
  • Each Stage Builds Upon the Lower Stages and Enhances the Organization’s Ability to Manage Its It Investment Stages
  • Project Selection, Control, Evaluation Five Stages Of Investment Maturity Project Selection, Control, Evaluation Progressing Through the ITIM Stages of Maturity 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
  • 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
  • Project Selection, Control, Evaluation ITIM Required Processes 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)
  • Questions / Discussion
  • Questions
  • Comments
  • Discussion
  • Etc.
  • Methods Description Module 2 Systems Development Systems Development
  • Systems Development Includes Activities Such As
  • Project Management,
  • Requirements Management,
  • Configuration Management
  • Software Development, Testing, Etc.
  • 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)
  • 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)
  • 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
  • Systems Development
  • The Cmm Provides a Framework for
  • Identifying an Organization’s Process Strengths and Weaknesses
  • Assisting an Organization Develop a Structured Plan for Process Improvement
  • 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
  • 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
  • Systems Development Systems Development
  • 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 Organization’s Standard Software Processes
  • 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
  • Systems Development Software CMM Levels and KPAs Systems Development
  • Cmm Common Features
  • Commitment To Perform
  • Ability To Perform
  • Activities
  • Measurement & Analysis
  • Verification
  • Systems Development
  • Commitment To Perform
  • Describes What an Organization Must Do to ‘Set the Stage’ for Process Improvement / Implementation
  • Involves Establishing Policy
  • Assigning Responsibility
  • 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
  • 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.
  • 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.)
  • 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
  • Systems Development Example From Model Questions / Discussion
  • Questions
  • Comments
  • Discussion
  • Etc.
  • Methods Description Module 3 Systems Acquisition Systems Acquisition
  • Systems Acquisition Includes Activities Such As
  • Project Management,
  • Requirements Management,
  • Solicitation, Contractor Tracking
  • Evaluation, Risk Management, Etc.
  • Systems Acquisition
  • Many Organizations Rely on Software-intensive Systems to Perform Their Missions
  • Organizations Have Been Increasingly Contracting Out for Software or Engineering Services
  • 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)
  • 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)
  • 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
  • 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
  • Systems Acquisition Systems Acquisition
  • 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 Organization’s Standard Software Processes
  • 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
  • Systems Acquisition Systems Acquisition Example From Model Questions / Discussion
  • Questions
  • Comments
  • Discussion
  • Etc.
  • Methods Description Module 4 Enterprise Architecture Development Enterprise Architecture Development
  • An Enterprise Architecture (Ea) Establishes the Agency-wide Roadmap to Achieve an Agency’s Mission
  • Eas Are “Blueprints” for Systematically and Completely Defining an Organization’s Current (Baseline) or Desired (Target) Environment
  • 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
  • Enterprise Architecture Development
  • An EaIs 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
  • 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
  • Enterprise Architecture Development EA Process Sections Refer to: A Practical Guide To Federal Enterprise Architecture 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
  • 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
  • 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
  • Questions / Discussion
  • Questions
  • Comments
  • Discussion
  • Etc.
  • Methods Description Module 5 Security Assessment Security Assessment
  • 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
  • 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
  • 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
  • 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
  • Security Assessment
  • The Framework Comprises Five Levels to Guide Assessments of Security Programs and Prioritization of Improvement Efforts
  • 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
  • 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
  • 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 Agency’s Organizational Culture
  • Security Assessment Security Assessment Security Assessment Security Assessment Security Assessment Questions / Discussion
  • Questions
  • Comments
  • Discussion
  • Etc.
  • Methods Usage Methods Usage
  • Most Methods
  • Have Specific Activities to Be Performed
  • Can Be Applied to Specific Projects
  • Need a Team of About 3 - 4 Auditors
  • Requires Training or Understanding of the Method
  • Methods Usage
  • Since Methods Have Specific Activities
  • Questionnaires Can Be Generated
  • Results Can Be Tabulated
  • Analysis Can Be Formed Quickly From the Results
  • Methods Usage
  • The Sw-cmm and Sa-cmm Methods Require the Audit Lead Be Specifically Trained
  • Methods Usage Sample Data Collection Instrument Audit Reporting Audit Reporting
  • Audit Report Can Be Briefing Slides or Full Reports
  • Briefing Slides Can Contain Both Summary or Detailed Results
  • Audit Reporting Sample SA-CMM Summary Results Audit Reporting Sample SA-CMM Acquisition Risk Management Detailed Results Questions / Discussion
  • Questions
  • Comments
  • Discussion
  • Etc.
  • Contacts
  • Keith Rhodes
  • Phone 1 202 512 6412
  • Emailrhodesk@gao.gov
  • Madhav Panwar
  • Phone1 202 512 6228
  • Email panwarm@gao.gov
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