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.

PO4.11 - Segregation of Duties

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 PO4.11 - Segregation of Duties is contained within Process Popup Define the IT Processes, Organisation and Relationships

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:
1 Members
0 Online
851 Visits

 Recent Discussions

Community Leader

Knowledge Center Manager

Knowledge Center Manager

Title: Become a Topic Leader!

Points: 3


Segregation of Duties

Implement a division of roles and responsibilities that reduces the possibility for a single individual to compromise a critical process. Make sure that personnel are performing only authorised duties relevant to their respective jobs and positions.

View value and Risk Drivers  help

Hide value and Risk Drivers help


Value Drivers

  • Effective and efficient functioning of business-critical systems and processes
  • Proper protection of information assets
  • Reduced risk of financial loss and reputational damage
  Risk Drivers
  • Inappropriate subversion of critical processes
  • Financial loss and reputational damage
  • Malicious or unintentional damages
  • Non-compliance with external requirements for segregation of materially significant systems and business processes

View Control Practices  help

Hide Control Practices  help

  1. Establish standards that enforce appropriate segregation of duties. Periodically review and update the standards.
  2. Identify and document conflicting functions, such as the ability to initiate, authorise, execute and verify transactions. Ensure that segregation of duties is enforced physically and logically where appropriate.
  3. Ensure that procedures address the maintenance of appropriate segregation of duties and responsibilities during periods when regular personnel are unavailable (e.g., vacations, illness or leaves of absence).
  4. Review the impact on segregation of duties and reassign responsibilities where necessary when job roles and responsibilities are created or updated as a result of changing business needs or reorganisation.
  5. Design and implement compensating controls (e.g., regular review of individuals’ activities by senior IT management) where the size or nature of the IT function precludes full segregation of duties.

 

Discussions: 0 total

Must be a Topic member to contribute

No Results Found

Documents & Publications: 215 total

Must be a Topic member to contribute
View All »
Cobit Related
Posted by ISACA 223 days ago
Downloads
Posted by ISACA 344 days ago
Downloads
Posted by ISACA 397 days ago
Research
Posted by ISACA 16 hours ago
Books
Posted by ISACA 11 days ago

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
EuroCACS/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.
11 Sep 2012
ISACA International Event
San Francisco, California, 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.

Journal Articles: 482 total

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 2, 2012
by Ed Gelbstein, Ph.D.
In the last couple of years, it has become evident that no organization can avoid being influenced by the tsunami of innovative technology, with ever shorter life cycles.
Volume 1, 2012
by Michael Mendelsohn, CISSP, Antoine Philipovitch, William Welch, CISM, and Robert Zanella, CISA
One of today’s big security marketing pushes is enterprise single sign-on (ESSO).
Volume 1, 2012
by Ronke Oyemade, CISA, CRISC, PMP
This article defines IT governance, addresses its importance, and describes how to apply the three lines of defense by implementing a combination of the Risk IT and COBIT frameworks.
Volume 6, 2011
by Bob Treadway
Bob Treadway is a strategy advisor and consulting futurist who, for more than 25 years, has helped organizations and individuals anticipate and take action on what lies ahead.
Volume 6, 2011
by Shiu-Kai Chin, Beth Older | Reviewed by Connie Spinelli, CISA, CFE, CIA, CMA, CPA
Access control, security and trust are among the greatest risks—compliance and otherwise—facing corporations today.

Wikis: 2 total

Blog Posts: 121 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
New post on IT Grackle: "The Privacy Lock On Your Phone" http://goo.gl/qMNfC #mobile #security
Posted By : Calvin Powers | 0 comments