Find Resources & Connect with members on topics that interest you.

AI - Acquire and Implement

PO - Plan and Organize

DS - Deliver and Support

Please sign in to see your topics.

You must be logged in to join this group.

ME2.3 - Control Exceptions

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 ME2.3 - Control Exceptions is contained within Process Popup Monitor and Evaluate Internal Control.

Learn more about COBIT and related publications.

Click “Join This Community” to be able to actively participate in discussions and contribute content. You must be an ISACA member to join this topic. Join ISACA now.

 
This Topic Has:
2 Members
0 Online
879 Visits

 Recent Discussions

Community Leader

Knowledge Center Manager

Knowledge Center Manager

Title: Become a Topic Leader!

Points: 3


Control Exceptions

Identify control exceptions, and analyse and identify their underlying root causes. Escalate control exceptions and report to stakeholders appropriately. Institute necessary corrective action.

View value and Risk Drivers  help

Hide value and Risk Drivers help


Value Drivers

  • Ability to implement preventive measures for recurring exceptions
  • Ability to apply corrective measures in a timely manner
  • Enhanced reporting to all affected parties to comply with the defined service levels
  • Minimised potential for compliance failures
  Risk Drivers
  • Control deficiencies not identified in a timely manner
  • Management not informed about control deficiencies
  • Extended time required to resolve the identified issues, thus decreasing the process performance

View Control Practices  help

Hide Control Practices  help

  1. Establish processes for identifying, reporting, logging and assigning responsibility for reporting and resolving control exceptions (e.g., security breaches, application program abends and network failures). Ensure that the processes address timely reporting and resolution.
  2. Considering related business risks, establish policies and standards to establish thresholds for escalation of control exceptions and breakdowns.
  3. Communicate procedures for escalation and root cause analysis and reporting same to business process owners and IT stakeholders.
  4. Decide which control exceptions should be communicated to the individual responsible for the function and which exceptions should be escalated. Inform affected business process owners and IT stakeholders.
  5. Assign accountability for root cause analysis and reporting.

 

Discussions: 0 total

Must be a Topic member to contribute

No Results Found

Documents & Publications: 339 total

Must be a Topic member to contribute
View All »
Cobit Related
Posted by ISACA 223 days ago
Downloads
Posted by ISACA 341 days ago
Downloads
Posted by ISACA 344 days ago
Downloads
Posted by ISACA 397 days ago

Events & Online Learning: 13 total

3 May 2012
Online
Online
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.
23 Jun 2012
ISACA International Event
San Francisco, CA, USA

Journal Articles: 610 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 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 Brian Vazzana, CISA, CITP, CPA
SOC reports examine the controls present at the service organizations and consider how those controls are designed and operate.
Volume 3, 2012
by Miklos A. Vasarhelyi, Ph.D., Silvia Romero, Ph.D., Siripan Kuenkaikaew, CISA, and Jim Littley
This article examines how internal audit has progressed with the implementation of CA/CM.
Volume 3, 2012
by ISACA Member and Certification Holder Compliance
An up-to-date listing of the current IT Audit and Assurance Standards, Guidelines, and Tools and Techniques

Wikis: 2 total

Blog Posts: 92 total

On the AS/400 (System i) it is possible to audit for default passwords using the ANZDFTPWD command. A default password is defined as a password which is the same as the user profile. The command behaves slightly differently depending on the value of the s...
Posted By : Ian Cooke | 0 comments
Having been associated with the BS 7799 from its introduction as a Security Standard, and as a Contributor to the ISO 27001, and the last and final Chair of the ISO 27001 at the Department of Trade and Industry (DTI) I have been a long term supporter, and...
Posted By : John379 | 0 comments
Gone are the days of check list auditing (Tick and bash audit). To add value to business auditors need to go beyond check listing. Be it an application control review (ACR), IT General Controls Review (ITGCR), A project review or an integrated audit, i...
Posted By : Tichaona Zororo CISA, CISM, CRISC, CGEIT | 0 comments
During my audits, training & teaching sessions one of the frequent queries I came across is 'Sir, How do I become an IT Auditor? What are the qualification criteria?' The best answer for this to quote from the famous book, Information Systems Control and ...
Posted By : KvR | 0 comments
The main idea I am trying to advocate with these posts is a simple one.  Compare a database you are auditing against a database that you know already meets the standards required by the organisation you are auditing. This is achieved by creating “CSV ty...
Posted By : Ian Cooke | 1 comments
We have covered most of the core items that should be consider when performing an Oracle database audit in previous posts, however there a number of other items that I would typically look into. Database Links A database link is an object in one database...
Posted By : Ian Cooke | 0 comments