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Checklist for Auditing Cloud Computing and Outsourced Operations (continued)
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17 Review and evaluate your company s plans in the event of expected or unexpected termination of the outsourcing relationship 18 If IT services have been outsourced, review the service provider s processes for ensuring quality of staff and minimizing the impact of turnover If those services are being performed offshore, look for additional controls to ensure employee attendance and effective communication and hand-offs with the home office 19 Review and evaluate your company s right and ability to obtain information from the vendor that may be necessary to support investigations 20 Review requirements for security breach notification Ensure that requirements are clearly defined regarding when and how the vendor should notify your company in the event of a security breach and that your company has clearly defined response procedures when they receive such notification 21 Determine how compliance with applicable privacy laws and other regulations is ensured 22 Review and evaluate processes for ensuring that the company is in compliance with applicable software licenses for any software hosted offsite or used by non-employees
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CHAPTER
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Auditing Company Projects
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In this chapter we will discuss key controls to look for when auditing the processes used for managing company projects, including understanding the following as it relates to information technology (IT) audit project management: Keys to successful project management Requirements gathering and initial design System design and development Testing Implementation Training Wrapping up project All the other chapters in this part of the book have dealt with how to audit specific technologies and processes that are already in place and operating in a production environment (such as operating systems, data centers, applications, and so on) However, before any system or process can be implemented, a project must be funded and staffed to develop or procure that system or process If proper disciplines are not followed throughout the project, the chances of failure in meeting requirements and/or of inefficient use of company assets are greatly increased NOTE This chapter does not discuss the concept of early involvement, which was covered in 1 The early-involvement concept is used to build internal controls into the systems and processes being developed at your company Instead, this chapter deals with the processes used to ensure that those projects are being managed efficiently and effectively The concept of building in controls at the start of the project certainly can be merged with an audit of project management processes, but they are two different topics The early-involvement concept is briefly discussed in this chapter only as a reminder of how it can be used as part of a project audit
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Proper project management techniques are essential elements in the success of any company endeavor These techniques help to ensure that pertinent requirements are gathered and tested, project resources are used efficiently, and all elements of the system are tested properly Without such techniques, it is likely that the system being
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developed won t work or won t perform as expected by key stakeholders This leads to rework and extra costs to the company (and can sometimes lead to people losing their jobs) Good project management does not ensure success, but it improves the chances of success The intent of this chapter is not to provide a training course on the basics of project management or the software development life cycle (SDLC), but is instead intended to provide a list of basic risks you should review when auditing a systems project to ensure that the most essential project management disciplines are being followed NOTE The words software, system, and process are used interchangeably in the following test steps and in conjunction with one another They are intended to represent the thing that is being developed by the project team The use of one word versus another in a given test step is not intended to convey any specific meaning
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