9. penerapan audit ti

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The Role of IT Audit

At Cornell University

Presented by:

Craig Adams, CISA, CISM

Clayton Dow, CPA, CISA, CIA

Geoffrey Yearwood, CISA


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February 14, 2007 2

Agenda

Stakeholders

Auditing in General

University Audit Office

Information Technology Audit

IT Policies

The Changing Face of IT Audit

IT Controls


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February 14, 2007 3

Stakeholders

Board of Directors

Audit Committee

Senior Management

External Audit

Internal Audit

Audit Clients


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February 14, 2007 5

Definition of Internal Audit

Institute of Internal Auditors (IIA) Standard

effective January 2002

Internal auditing is an independent, objective

assurance and consulting activity designed to addvalue and improve an organizations operations. Ithelps an organization accomplish its objectives bybringing a systematic, disciplined approach to

evaluate and improve the effectiveness ofriskmanagement, control, and governance processes.


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February 14, 2007 6



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February 14, 2007 7

University Audit Office CharterThe University Audit Office exists to assist university management and the Audit Committee

of the Board of Trustees in the effective discharge of their responsibilities. The University

Audit Office is responsible for examining and evaluating the adequacy and effectiveness of

(1) the systems of internal control and their related accounting, financial, computer, and

operational policies and (2) the procedures for financial and compliance monitoring and

reporting and to make recommendations for the improvement thereof.

The scope of the University Audit Office's responsibilities includes examining and evaluating

the policies, procedures, and systems which are in place to ensure:

reliability and integrity of information;

compliance with policies, plans, procedures, laws, and regulations;

safeguarding of assets; and

economical and efficient use of resources.

The University Audit Office shall have direct access to all university books and records

necessary for the effective discharge of its responsibilities. The reporting relationships

duties, and responsibilities of the University Auditor (Audit Director) are contained in the

University Bylaws Article XI.


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February 14, 2007 8

University Audit Office Mission

The Audit Office supports the mission of the

university by helping protect its assets and

reputation. We provide objective assurance and advice

on behalf of the Board of Trustees and

Cornell University.

We review operations and controls, provide

relevant analyses, recommend

improvements, and promote ethical behavior

and compliance with policies andregulations.


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February 14, 2007 9

University Audit Office Responsibilities

The scope of the University Audit Offices responsibilitiesincludes examining and evaluating the policies,procedures, and systems to ensure:

Reliability and integrity of information;

Compliance with policies, plans, procedures, laws,and regulations;

Safeguarding of assets; and

Economical and efficient use of resources.


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February 14, 2007 10

Cornell University Audit Office


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Information Technology

Risk Ranking Results

RANK UNIT RANKING RANK UNIT RANKING

1 WMC-EPIC System 394.6 17 System, User and Production Documentation 320.4

2 Access Security Authentication/Authorization 391.3 18 Veterinary Medicine 320.33 WMC-Office of Academic Computing 384.9 19 Data Marts 316.0

4 Sponsored Programs 375.1 20 Computer Science 312.0

5 Systems Development Methodology 368.1 21 Network and Server Environment 310.6

6 OIT-Business Information Systems 364.5 22 Network Operations Center 308.1

7 OIT-Network and Communications Services 359.1 23 Johnson School of Management-Parker Center 304.3

8 Wireless Network 353.2 24 University Library 304.1

9 PeopleSoft Application and Security 347.8 25 Cornell Nanoscale Facility 293.110 Program, Data, & Transaction Security 343.8 26 Software Piracy 288.4

11 OIT-Distributed Learning Services and ATA 338.1 27 Mainframe Security 281.8

12 Computing & Info Science 336.0 28 Gannett Health Center 277.0

13 Change Control & Change Management 333.4 29 Adabas Database 277.014 OIT-Systems and Operations 333.2 30 OIT-Customer Service and Marketing 269.4

15 OIT-Integration and Delivery 328.9 31 CU Police 229.9

16 Oracle Database 322.7 32 Geneva Agricultural Experiment Station 226.4

Legend: Bold = Business Process

Blue = Institutional ConcernsRed = Senior Staff Concerns


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Information Technology Audit


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IT Audit Role

Advising the Audit Committee and senior

management on IT internal control issues

Performing IT Risk Assessments

Performing:

Institutional Risk Area Audits

General Controls Audits

Application Controls Audits

Technical IT Controls Audits

Internal Controls advisors during systemsdevelopment and analysis activities.


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IT General Controls

IT ControlsIT ControlsIT Controls

GeneralControls

GeneralGeneral

ControlsControls

IT Concerns and Issues

Disaster Recovery

Business Resumption Plans

BRP Testing Alternate Processing

Physical Security

Physical Access

HVAC

Fire Protection UPS

Backup/Contingency Planning

Data Backups

Restore Procedures Offsite Storage

Change Management

Program Change Controls

Tracking Change Approvals


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IT Application Controls

IT ControlsIT ControlsIT Controls

ApplicationControls

ApplicationApplication

ControlsControls

IT Concerns and Issues

Output Controls

Reconciliation

Distribution

Access

Processing Controls

Audit Trails

Interface Controls

Control Totals

Access Controls

User-IDs/Passwords

Data Security Network Security

Security Administration

Access Authorization

GeneralControls

GeneralGeneral

ControlsControls

Input Controls

Data Entry Controls System Edits

Segregation of Duties

Transaction Authorization


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IT Policies


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Cornell University IT Policies Interim Policies:

Authentication of IT Resources

Privacy of the Network

Established Policies: In the University Library of Policies, information

technologies occupies Volume 5. Abuse of Computers and Network Systems, June 1990

Policy 5.1 Responsible Use of Electronic Communications, October 1995

Policy 5.2 Mass Electronic Mailing, January 2003

Policy 5.3 Use of Escrowed Encryption Keys, January 2003

Policy 5.4.1 Security of Information Technology Resources, June 2004

Policy 5.4.2 Reporting Electronic Security Incidents, June 2004

Policy 5.5 Stewardship and Custodianship of Electronic Mail, Feb. 2005

Policy 5.6 Recording and Registration of Domain Names, April 2004

Policy 5.7 Network Registry, June 2004 Related Policy:

Policy 4.12 Data Stewardship and Custodianship, May 2003


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The Changing Faceof IT Audit


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Emerging & Prevalent IT Audit Issues

Inadequate or Lack of Management Oversight

Poor Segregation of Duties

Inadequate or Lack of Supporting DocumentationNo Business Continuity/Disaster Recovery Plan

Change Management

Data SecurityData Loss Incidents


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What you can do to prepare

for an IT Audit?Read all relevant University IT Policies

Perform a risk assessment

Know your IT vulnerabilities

Identify the internal controls that wouldmitigate inherent risk

Document your business processes, systems,policies and procedures

Keep Current on the Laws and Regulations

Call the Audit Office for advice


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IT Controls


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Understanding IT Controls

A top-down approach -

used when considering

IT controls.


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IT control is a process thatprovides assurance for

information and information

services, and help to mitigate

risks associated with use of

technology.

Understanding IT Controls


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Importance of IT Controls Needs for IT controls, such as

controlling cost

protecting information assets

complying with laws and

regulations

Implementing effective IT

controls will improve efficiency,reliability, and flexibility.


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Roles and Responsibilities Board of Directors /Governing

Body

Management define, approve,

implement IT controls

Auditor


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Based On Risk

Analyzing Risk Identify and prioritize risks

Consider risk indetermining the adequacyof IT controls

Define risk mitigation

strategy accept/mitigate/share


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Monitoring

Monitoring IT Controls

Ongoing monitoring/specialreview/automated

continuous auditing


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Assessment

Assessing IT controls is an

ongoing process

Technology continues to

advance

New vulnerabilities emerge


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How can I determine if the Internal

Controls in my area are adequate?The central theme of internal control is (1) to identifyrisks to the achievement of the organizations

objectives, and (2) to do what is necessary to managethese risks.

1. Identify the business objectives of your area.

2. Identify the risks that could prevent your department

from achieving these objectives.3. Identify the controls that will manage the risks

identified above.

4. Implement the controls that were identified which

minimize risk in a cost effective manner.5. Periodic review of objectives and controls to determine

if they still apply


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A car has brakesto allow it to go faster


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Contact Information

Phone: 255-9300

email: [email protected]

Web Page: http://audit.cornell.edu/

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