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
4501 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: 451 total

Must be a Topic member to contribute
View All »
Downloads
Posted by FarmService 1410 days ago
Downloads
Posted by ISACA 1420 days ago
This document provides a preview of the information contained in COBIT 5.
Posted by ISACA 1824 days ago
This presentation by Robert Stroud, CGEIT, CRISC, ISACA Strategic Advisory Board, addresses the COBIT 5 framework, the critical aspects of COBIT 5, and what is available.
Posted by ISACA 1824 days ago
Posted by ISACA 1932 days ago
Posted by ISACA 1932 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: 371 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 1, 2018
by Ian Cooke, CISA, CGEIT, CRISC, COBIT Assessor and Implementer, CFE, CPTE, DipFM, ITIL Foundation, Six Sigma Green Belt
Innovative technologies such as VMs and the cloud help the efficiency and effectiveness of backup and recovery plans, but they do not replace the need to plan, document, or test and test again.
Volume 1, 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 1, 2018
by Andrew Clark
With advances in computing power, the abundance of data storage and recent advances in algorithm design, machine learning is increasingly being utilized by corporations to...

Wikis: 2 total

Blog Posts: 142 total

There are some math models for business that MBAs are taught. Just like assembling burgers for fast food or call wait queue management in a call center, vulnerability patching is a time based business opportunity. Leadership can be expected to use this ...
Posted By : Don Turnblade | 0 comments
I predict that on 1 July 2018, I will be calmly eating a barbecue sandwich, talking with friends and possibly, I will burn a copy of the RFC2246: TLS version 1.0 standard for entertainment value.  Those will less effective Vendor, Network, Systems, Applic...
Posted By : Don Turnblade | 0 comments
https://www.linkedin.com/learning/it-security-careers-and-certifications-first-steps?trk=voyager_feed_cymbii_learning
Posted By : TafadzwaPadare | 1 comments
2 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 | 0 comments
Greetings, is there any member currently studying for their CISA examination so that we can join hands and work together?
Posted By : TafadzwaPadare | 0 comments
There is need to for ISACA through our local; chapter to allow fees to be paid in installments or split invoices given the fact that in our country - one has to find currency first and then deposit into a VISA card account. Thus i can raise my exam and ma...
Posted By : Hamadzashe | 1 comments