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Applications should have built-in logging that s protected and easily read Logs help you troubleshoot issues and, just as important, help you to track down when or how an application might have been compromised
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Never Trust External Infrastructure and Services
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Many organizations use the processing capabilities of third-party partners that more than likely have differing security policies and postures than yours It is unlikely that you can influence or control any external third party, be they home users or major suppliers or partners Therefore, implicitly trusting externally run systems is dangerous
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Establish Secure Defaults
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Your applications should arrive to you or be presented to the users with the most secure default settings possible that still allow business to function This may require training
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13: Auditing Applications
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end users or communications messages, but the end result is a significantly reduced attack surface, especially when an application is pushed out across a large population
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Use Open Standards
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Where possible, base security on open standards for increased portability and interoperability Since your infrastructure is likely a heterogeneous mix of platforms, the use of open standards helps to ensure compatibility between systems as you continue to grow Additionally, open standards are often well known and scrutinized by peers in the security industry to ensure that they remain secure
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PART II
Test Steps for Auditing Applications
The following steps generally refer to controls specific to the application and do not address controls, for example, at the level of the network, operating system, and database management system Refer to other chapters of this book for test steps for those topics and also consider the frameworks and concepts described earlier in this chapter as you approach developing the audit program for your application NOTE The audit steps in this chapter are written from the standpoint of auditing an application that has already been developed and implemented See 15 for additional steps to be performed when auditing an application during the development process
Input Controls
1 Review and evaluate controls built into system transactions over the input of data
As much as possible, online transactions should perform upfront validation and editing to ensure the integrity of data before it is entered into the system s files and databases Invalid data in the system can result in costly errors It is preferable and much more cost-effective to catch a data entry error prior to that data being entered into and processed by the application Otherwise, the error may not be caught at all, may only be caught after it results in system disruption, or after time-consuming manual reconciliation procedures, and so on
Verify that invalid data is rejected or edited on entry You will need to understand the business function being supported by the system and the purpose and use of its various data elements This likely will require discussion not only with the developers but also with the end users Once you understand the purpose of the system and its data, you can think through the various data-integrity risks associated with the application In some cases, a code review may be appropriate if the developers are available and the auditor is a knowledgeable coder Poorly written, commented, or formatted code is often a red flag that suggests that a deeper review is needed If possible, obtain access
IT Auditing: Using Controls to Protect Information Assets, Second Edition
to a test version of the system that mirrors the production environment and attempt to break the system by entering invalid data to see whether it is accepted by the application Following are some basic examples of good data input controls: Fields that are intended to contain only numbers should not allow entry of alphanumeric characters Fields that are used to report such things as dates and hours should be set up either to require input in the correct format (such as MMDDYY or HHMM) or transform input into the correct format Where applicable, transactions should perform reasonableness and logic checks on inputs An example would be preventing users from reporting labor of more than 24 hours in a day or more than 60 minutes in an hour Another example would be disallowing entry for time, costs, and so on, for an employee who has been terminated or who is on leave Or consider a transaction used by ticket agents to record how many seats were sold on a flight and the number of no-shows The transaction should not allow the agent to input numbers indicating that there were more no-shows than seats sold When a finite number of valid entries are available for a field, entries that are invalid should not be allowed In other words, input screens should validate such things as cost centers, account numbers, product codes, employee numbers, and so on, against the appropriate database(s) or file(s) Duplicate entries should not be allowed for data that is intended to be unique For example, the transaction should not allow a product code to be added to the product database if that code already exists on the database Each input screen generally has certain fields that are required for the transaction to be processed accurately Execution of a transaction should not be allowed until valid data is entered into each of those fields Where applicable, transactions should perform calculation checks on inputs For example, the system should ensure that journal-entry credits and debits balance to zero before processing a transaction Another example would be a labor-entry system where hours charged for the week need to add up to at least 40 Programmed cutoff controls should be in place to help prevent users from recording transactions in the wrong period For example, the screen should not allow users to record transactions in prior accounting periods A user should be prevented from updating his or her own personal data in some systems For example, a user, regardless of his or her access level, should not be allowed to change his or her own pay rate or vacation accrual rate Database operatives (such as *, =, or, select) should be disallowed as valid input, as they can be used to disrupt or retrieve information from the database
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