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.

ME2.5 - Assurance of Internal Control

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 ME2.5 - Assurance of Internal Control 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:
10 Members
0 Online
4565 Visits

 Recent Discussions

Community Leader

Knowledge Center Manager

Knowledge Center Manager

Title: Become a Topic Leader!

Badge: Energizer


Assurance of Internal Control

Obtain, as needed, further assurance of the completeness and effectiveness of internal controls through third-party reviews.

View value and Risk Drivers  help

Hide value and Risk Drivers help


Value Drivers

  • Identification of process control improvement opportunities, resulting in improved service to the business
  • Establishment and maintenance of effective internal control framework
  • Control skills and knowledge communicated within the organisation to increase the awareness of internal control principles and practice
  Risk Drivers
  • Processes not effectively controlled and failing to meet the business requirements
  • Objective recommendations not obtained, resulting in IT control arrangements not being optimised
  • Control gaps not identified
  • Compliance with regulatory, contractual and legal requirements not achieved

View Control Practices  help

Hide Control Practices  help

  1. Obtain independent control reviews (e.g., by an internal or external auditor or specialist IT governance consultant), certifications or accreditations. Consider the frequency of reviews in line with the risk profile and business objectives.
  2. Ensure that staff members or external specialists are independent and competent to perform reviews, certifications or accreditations (e.g., reviewers hold Certified Information Systems Auditor [CISA] certification).
  3. Confirm that contractual conditions ensure that an adequate scope is performed, liability is established for incorrect opinions and confidentiality is maintained. If a formal certificate is to be obtained, obtain it from an organisation that is an accredited certification authority.
  4. Report any significant internal control deficiencies identified for business process owner and IT management attention. Ensure that deficiencies are reported in a manner appropriate for the audience.

Discussions: 0 total

Must be a Topic member to contribute

No Results Found

Documents & Publications: 450 total

Must be a Topic member to contribute
View All »
Downloads
Posted by FarmService 1508 days ago
Downloads
Posted by ISACA 1518 days ago
Downloads
Posted by FarmService 2593 days ago
Cobit Related
Posted by ISACA 53 days ago

Events & Online Learning: 16 total

16 Mar 2015
ISACA International Event
Orlando, FL, USA
15 Jun 2015
ISACA International Event
Ciudad de México, Mexico
14 Mar 2016
ISACA International Event
Miami, FL, USA
1 Aug 2016
ISACA International Event
Chicago, IL, USA

Journal Articles: 390 total

Volume 6, 2015
by Ed Gelbstein, Ph.D.
An auditor will sooner or later be faced with two kinds of conflicts: conflict of interest and interpersonal conflict.
Volume 5, 2107
by Marianne Bradford, Ph.D., and Dave Henderson, Ph.D.
Although generalized audit software (GAS) has been shown to significantly improve the efficiency and effectiveness of audits, many auditors do not use this technology.
Volume 3, 2107
by Jayakumar Sundaram, CISA, ISO 27001 LA
The SoA is a continuously updated and controlled document that provides an overview of information security implementation.
Volume 3, 2018
by Lucio Augusto Molina Focazzio, CISA, CRISC, CISM, COBIT Assessor and Trainer, ITIL
Building Tomorrow’s Leaders, Today
Volume 3, 2018
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
Volume 3, 2018
by Ed Moyle
When people hear the term “cyberwarfare,” there are a few things that come to mind. The things people visualize tend to be the high-impact, “scare the pants off you” scenarios such as...

Wikis: 2 total

Blog Posts: 143 total

https://www.theguardian.com/technology/2018/may/17/cyberlaundering-funds-terror-internet-fake-transactions-cashless-society?CMP=Share_iOSApp_Other
Posted By : TafadzwaPadare | 0 comments
14 May 2018
Recently, I witnessed an interesting webcast by Scopism, an UK-based consulting and training company. They announced the publication of the SIAM(c) Foundation Body of Knowledge, available for free through their website www.scopism.com. Service Integration...
Posted By : Peter873 | 1 comments
La Tecnología de la Información (TI), en todas sus áreas (base de datos, seguridad de la información, desarrollo de software, redes, etc.), debe tener como objetivo primario el apoyo a los Procesos del Negocio (PN) de la organización. Sin embargo, es comú...
Posted By : emorro | 0 comments
Have you experienced ransomware attack so far and, if yes, what did you do to resolve? I set up Twitter poll here: https://twitter.com/DPleskonjic/status/953608717399941120 It lasts for seven days. Thank you for taking part in the poll.
Posted By : Dragan Pleskonjic | 5 comments
21 Feb 2018
We are happy to announce that  on Feb//2018  the ISACA awareness session  was held in Baghdad.This the first time to speak about ISACA Value in Iraq.Professional from government and private sector were excited to hear about ISACA value and they started to...
Posted By : Ali099 | 1 comments
There is no doubt with our current business environment, we will be experiencing more cyber breaches in the next few months.  The latest threat is an architectural design flaw in newer CPU's.  These design vulnerabilities could allow attackers to intercep...
Posted By : Fred586 | 1 comments