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AI2.3 - Application Control and Auditability

This topic is intended to enable collaboration and sharing of information to facilitate a better understanding and approach to implementing this COBIT control objective based on the risk, value and guidance provided by its corresponding control practices.

COBIT Control Objective AI2.3 - Application Control and Auditability is contained within Process Popup Acquire and Maintain Application Software.

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Application Control and Auditability

Implement business controls, where appropriate, into automated application controls such that processing is accurate, complete, timely, authorised and auditable.

View value and Risk Drivers  help

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Value Drivers

  • Consistent application controls established
  • Ensured data integrity
  • Transaction data history able to be validated and reconstructed, if needed
  Risk Drivers
  • Costly compensating controls
  • Data integrity issues
  • Gaps between application controls and actual threats and risks
  • Processing results and data repositories failing to meet compliance requirements

View Control Practices  help

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  1. Define all automated application controls (authorisation, input, processing and output) based on business process control requirements provided in the requirements documentation.
  2. Define how business processes will need to be adjusted to use the automated control functions provided in purchased/packaged application software.
  3. Confirm the design specifications for all automated application controls with IT technical authorities and business process owners, and obtain their approval and sign-off.
  4. Confirm that the design includes automated controls within the application that support general control objectives (such as security, data integrity and audit trails), including access control mechanisms and database integrity controls. Confirm that the design has received sign-off from relevant technical design authorities and approval of the business process owner.
  5. Assess design specifications of automated application and general controls against internal audit, control, and risk management standards and objectives. Consider the effect of compensating controls outside the application software realm.

 

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Cobit Related
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Events & Online Learning: 10 total

7 May 2012
ISACA International Event
Orlando, Florida, USA
Get the knowledge you need to stay one step ahead of the competition and keep up with changing professional trends at ISACA’s North America CACS Conference.
15 May 2012
ISACA International Event
Washington, DC, USA
12 Jun 2012
ISACA International Event
Dallas, Texas, USA
ISACA Training is a unique educational event designed to provide the tools you need to maintain, update and upgrade your skills, and to continue your professional development.
7 Aug 2012
ISACA International Event
Chicago, Illinois, USA
ISACA Training is a unique educational event designed to provide the tools you need to maintain, update and upgrade your skills, and to continue your professional development.
10 Sep 2012
ISACA International Event
Munich, Germany
Euro CACS/ISRM is a multidimensional event featuring audit, security, governance and risk content, and the audit and security programs, tools and the resources you need to be responsive to industry changes.

Journal Articles: 789 total

Volume 2, 2019
by ISACA Member and Certification Holder Compliance
Volume 3, 2012
by Ookeditse Kamau, CISA, CIA
Quality evidence collected during the audit process enhances the overall quality of the work performed and significantly reduces audit risk.
Volume 3, 2012
by Steven J. Ross, CISA, CISSP, MBCP
To accelerate investments in security, we security professionals must do a better job of communicating the reality of the threats that our organizations face.
Volume 3, 2012
by Tommie W. Singleton, Ph.D., CISA, CGEIT, CITP, CPA
This two-part article describes one framework for performing effective audits of applications.
Volume 3, 2012
by Robert Findlay, CISA
Robert Findlay has had a 30-year career in a variety of IT roles, including computer operations, programming, project management, IT audit and emergency project management.
Volume 3, 2012
by Steve Markey
Once thought of as a technology solely for academia, non-RDBMS are now reaching critical mass in industry.

Wikis: 2 total

Blog Posts: 174 total

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