report on wgita idi handbook on it audit · handbook on it audit. ... functional area matrices...
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25th Meeting of the INTOSAI Working Group on IT Audit Brasilia, Brazil, April 25 – 26, 2016
Madhav Panwar - US, GAO
Report on WGITA IDI Handbook on IT Audit
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Outline
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WGITA IDI Handbook on IT Audit
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WGITA IDI Handbook on IT Audit
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WGITA IDI Handbook on IT Audit
Coverage of the Handbook
• IT Audit Methodology (selected for update)
• General Computer Controls
• IT Governance and Policy
• IS Security
• Development and Acquisition
• IT Operations
• Outsourcing
• Back up and Disaster Recovery Plans
• Application Controls
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WGITA IDI Handbook on IT Audit
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WGITA IDI Handbook on IT Audit
Details
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WGITA IDI Handbook on IT Audit
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WGITA IDI Handbook on IT Audit
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WGITA IDI Handbook on IT Audit
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WGITA IDI Handbook on IT Audit
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Dissemination
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Adoption•
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Meetings - Planning•
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Meetings - Reporting•
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Meetings - Reporting•
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Proposal For Handbook Updates
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Proposal For Handbook Updates
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Cloud Computing
E-governance and web services
Open data audit
Land Registry
IT Systems’ upgrades
Areas For Update
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• Chapter 1 : Audit Process
§ Updates required:
IT Audit Process: Clarification on audit methodology and type of audit
Mapping with ISSAI 5300 and other existing ISSAI on audit process and reporting
Functional Area Matrices
Areas for Update
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Functional Area Matrices
Areas For Update (Continued)
Matrix Initial drafts developed
by
Cloud Computing Brazil
E-governance and web
services
Indonesia
Open data audit Brazil
Land Registry USA
IT Systems’ upgrades Poland
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Way Forward
Work that needs to be done
Chapter 1
To be fleshed out
Inputs from IDI needed
Map to ISSAIs
Functional Area Matrices
Harmonization and consistency
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Way ForwardTIMELINES
§ First draft Late 2016
§ Circulation to members Early 2017
§ Incorporation of comments
and finalisation of Series 1 Mar-Apr 2017
§ Presetation to WGITA 2017 Meeting
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Questions
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