COBIT.ppt

Notas del editor

• #2: INSTRUCTOR NOTES: COBIT stands for Control Objetives for Information and Related Technology COBIT is about information technology management and controls. It was developed as a generally applicable and accepted standard for good practices for Information Technology (IT) control. This presentation is designed to cover the following basic elements of COBIT: * Background of COBIT, its history, and how it evolved to where it is today; * How COBIT will impact you and your organisation; * The COBIT Framework; * The COBIT Framework’s Principles; * Guide to Using the COBIT Framework and the Control Objetives; * The Audit Guidelines; and * Suggestions on how to implement COBIT Ask the class if any of their organisations have completed, or is in the process of implementation. This would be a good class discussion at the end of the class)
• #3: Many members have asked what the COBIT name stands for. This slide depicts what the letters in COBIT represent. Read slide COBIT is so inclusive; therefore we added the phrase “and related technology” to the title as there may be technology NOT YET invented that will benefit from COBIT application.
• #4: COBIT was initiated in 1992 when a scheduled rewrite of the existing Information Systems Audit and Control Foundation Control Objetives grew into a project with more profound goals. These goals included: 1. NEW MANAGERIAL FOCUS The Foundation, through the encouragement and diligence of several of its dedicated members, promoted the idea of rewriting and updating these control objectives to address not only audit issues and concerns, but also managerial and user issues as well. 2. GLOBAL PERSPECTIVE In addition, because of ISACA’s global presence, it was decided that the existing control objectives should be reviewed and revised to include a global perspective. This would be done by identifying and reviewing all significant existing and emerging international technical, professional, regulatory and industry-specific standards. STEERING COMMITTEE FORMED A Steering Committee was formed to ensure representation by ISACA members and industry leaders from every major geographical region around the world. Global representation guaranteed the inclusion of other current IS control “standards” or “generally accepted best practices” from around the world. This was a major improvement to the project. Reference: Page 6 of Control Objetives: Background
• #5: The COBIT project mission was consistent with the mission of the Information Systems Audit and Control Foundation -- To research, develop, publicise and promote an authoritative, up-to-date, international set of generally accepted IT Control Objetives for day-to-day use by business managers and auditors. COBIT was intended to identify a framework that could also be used for other research and product initiatives. COBIT was also required to identify the minimum controls for any IT environment through identification of specific control objectives. COBIT would answer the most common question being asked by clients and users: “What are the minimum controls required in this circumstance”-- the minimums as promulgated by the standards setting body of the profession (ISACA/F.) Reference: Page 6 of Control Objetives
• #6: The COBIT control framework would be universal and applicable to all IT -- regardless of facility size, equipment type, applications, technology or type of data to be processed. COBIT needed to select and direct its framework at IT controls, not at all the controls within the enterprise -- only IT controls. COBIT would focus on the entire range of IT issues -- from the development of a single application to enterprise-wide information systems. As previously mentioned, the starting point would be ISACF’s 1992 Control Objetives for a totally new set of objectives, encompassing all prior knowledge. Reference: Page 6 of Control Objetives
• #7: The COBIT package consists of four separate documents. It is intended for the following users; 1. The Executive Summary (12 pages) is geared toward senior executives. It communicates the Framework and COBIT principles. The Summary is a tool that can be used and/or given to senior management to demonstrate or sell the COBIT process. 2. Framework (58 pages) is geared toward senior management. It contains the Executive Summary Information, the COBIT Framework, and the Control Processes (32 processes) 3. The Control Objetives (118 pages and the basis for much of this presentation) is geared toward middle management. It contains all of the above as well as the Detailed Control Objetives. 4. The Audit Guidelines (194 pages) is geared toward the line manager and practitioner. It contains 33 guidelines -- 1 “generic” and 32 “process” audit work programs to give guidance on forming opinions about control environment. The following slides present details on each document.
• #8: The Executive Summary is a means to communicate to senior management that: * There is a need for controlling IS quality, fiduciary reporting, and security. * There is a need to manage IT resources. * There is a method for doing this that allows consensus between IS and auditors. * This method is promulgated by ISACA as the standard method. * The method is from a managerial perspective, not just an audit one, as in the past. * The method links control assessment to the extent that IS supports business goals. * There are different “perspectives” for different levels within the organisation. * It is new and it is inclusive of IS controls standards and best practices worldwide. * It is understandable and workable as a means to ensure the successful use of IS resources. The Executive Summary contains the information on this slide to depict these points. (If you have a copy of the COBIT Executive Summary, hold up the document to show to participants.)
• #9: CONTROL ORIENTED The development of the COBIT framework for control in IT is based on business information criteria and documented by control objectives . ALIGN INDIVIDUAL CONTROL OBJECTIVES An alignment of the overall framework and individual control objectives, with existing recognised and accepted international standards and regulations. USED BY MANY To gain acceptance, the framework must work and be understood by those individuals involved in the IT control process. For that reason, the COBIT framework was designed to be used and understood by three distinct audiences. Management to help them balance risk and control IT investments; Users to ensure IT services are secure; and IS Auditors to substantiate their opinions to management on internal controls. Reference: Pages 6 and 9 of Control Objetives: Executive Overview
• #10: Competition and change have changed management’s expectations for IT delivery. Requirements for increased quality, decreased delivery time and improving service levels have received emphasis. These expectations have been realised through changes such as : * Re-Engineered Processes; * Right-Sizing; * Distributed Processing; * Flattened organisations; and * Outsourcing. Reference: Page 7 of Control Objetives: Executive Overview
• #11: The management responsibilities along with expectations are: SAFEGUARDING ASSETS: the physical and logical protection of assets, and MOST VALUABLE ASSET: information in and of itself is an asset -- granted a difficult one to quantify. (Anyone see the movie “The Net?”) Many organisations would find it difficult, if not impossible, to operate if data were not available through IT applications or technology resources. The underlying concept of the COBIT framework is as follows: Control in IT requires looking at information as support to the major business processes. Reference: Page 7 of Control Objetives: Executive Overview
• #12: Whereas prior ISACF Control Objetives were focused on the IS Auditor only, COBIT is directed at management, users, and auditors. It consists of different products for different types and levels of audiences. Reference: Page 8-9 of Control Objetives
• #13: This definition of control is adapted from the COSO Report (Committee of Sponsoring Organizations of the Treadway Commission. Internal Control --Integrated Framework.1992) Reference: Page 10 of Control Objetives
• #14: The underpinning concept of the COBIT Framework is that control in IT is achieved by looking at information needed to support the business processes and by looking at information as being the result of the combined application of Information Technology related resources that need to be managed by IT processes. The IT resources can be explained/defined as follows: Data Data objects in their widest sense i.e., external and internal, structured and not structured, graphics, sound, etc. Application Systems Collections of computer programs performing a specific task or tasks and understood in the COBIT context to be both manual and computerised. Technology Hardware, operating systems, data base management, networking, multi-media, telecommunications, telephone Facilities Resources to house and support information systems People Staff, their skills, awareness and productivity to plan, organise, acquire, deliver support and monitor information systems and services. Reference: Page 11 of Control Objetives
• #20: The COBIT Framework consists of high-level IT Control Objetives and an overall structure for their classification and presentation. The underlying theory for the chosen classification is that there are, in essence, three levels of IT efforts when considering the management of IT resources. They are; BUSINESS REQUIREMENTS, IT PROCESSES, and IS RESOURCES. We have developed the BUSINESS REQUIREMENTS and criteria. We have developed the IT RESOURCES of data, applications, facilities, data, and technology. Now we will develop IT PROCESSES. DOMAINS are large processes such as corporations, divisions, geographic locations or sites. PROCESSES are specific “naturally grouped” activities, such as departments within one location. ACTIVITIES are tasks that need to be done to generate a desired end -- event, product, service, etc. Reference: Page 14 of Control Objetives