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CISA Certified Information Systems Auditor All-in-One Exam Guide
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Determining Controls and Control Objectives
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An auditor may be asked to develop control objectives and control statements for an audit The audit objectives are reflected in a testing plan by the wording of control objectives and the selected supporting controls Control objectives and control activities link the audit s objectives to the testing program Controls are implemented to mitigate risks within an organization Multiple controls often work together to mitigate risks within a process or procedure The control objective statement summarizes the risk-mitigation goals of controls within a procedure A control objective summarizes what a set of controls seeks to accomplish The control objectives will collectively support the audit s objectives For use in the test plan, control objectives are listed with their supporting controls This is depicted in the example in Table A-1 Though not all engagements will involve auditors developing lists of control objectives and control activities, many will involve auditors reviewing and providing the client organization feedback on existing lists Developing Control Objectives and Supporting Controls When an auditor is tasked with developing the control objectives and the list of controls to test, she must keep the audit s objectives and scope in mind It is important that control objectives be properly phrased to both reflect the actual control activities performed by management and support the audit objectives When examining control objectives and control activities, the auditor should determine if each control activity actually supports the control objective It is possible for control activities to exist within procedures that do not support, or poorly support, the control objective Any such control activities should be removed from the list
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CO #
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Control Objective
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Full data backups are performed weekly and securely stored off-site
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Backup software is employed to schedule backup jobs emails alerts to the backup administrator when jobs are not successful The backup administrator follows up on issues and records them in the issues tracking system Backup tapes are numbered and numbers are kept in the tape log The location of backup tapes is tracked in the tape log Backup tapes are kept physically secure behind locked doors with limited access When transferred to storage, they are locked in metal boxes Tapes are stored securely off-site
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Table A-1 Control Objectives Are Usually Supported by Several Related Controls
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Appendix A: Conducting a Professional Audit
With the list of supporting controls, the auditor should determine if any of these controls ultimately perform the same function If two control activities protect against the same problem, the auditor should determine which one should be selected as the key control and remove the other one from the list An auditor may wish to learn which of these controls can be more efficiently tested before selecting equal controls as key Management may agree that one of the controls is redundant and elect to cease performing one of them NOTE There are different methods one can follow to arrive at sets of control objectives and control activities Only one approach is conveyed here
Key Controls and Compensating Controls Controls are implemented to mitigate risks Within a control environment, control failures are possible When a control failure occurs, the organization needs to develop a compensating control, which is a secondary measure that mitigates the same risks addressed by the key control A good test to determine if a control is a compensating control is whether a control failure of the key control is caught by the compensating control An example of a key control is an access card that is required to enter the data center The access card is a key control for securing the data center In the event a person is able to follow someone through a door and gain access to the data center, locked doors on server racks within the data center may be an effective compensating control that can still provide a degree of physical security Compensating controls are valuable to identify during this phase of audit planning In the event of a control failure of a key control, a compensating control can be considered for testing to determine the materiality of the failure of the key control Reviewing Control Structures Control structures may evolve due to changes in management s control structure, or possibly in response to guidance from governing entities, such as how guidance on SOX controls testing now emphasizes a greater focus on governance and monitoring Auditors should remain up-to-date on guidance related to the services they provide When an auditor is tasked with reviewing a control structure, his goal is to make three key determinations: Do control activities correctly support management s activities Do control activities support the control objectives Do the control objectives effectively support risk mitigation Auditors usually provide feedback to management on how the client can improve the wording of certain controls In addition, problems with the control structure could be identified, and management may need to institute additional control measures Occasionally, auditors will determine that two controls mitigate the same risk and one of them can be relegated to the level of compensating control, omitted from testing, or even eliminated from management s control structure altogether
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