PO6.1:

PO 6.1 IT Policy and Control Environment

Control Objective:

Define the elements of a control environment for IT, aligned with the enterprise’s management philosophy and operating style. These elements include expectations/requirements regarding delivery of value from IT investments, appetite for risk, integrity, ethical values, staff competence, accountability and responsibility. The control environment is based on a culture that supports value delivery while managing significant risks, encourages cross-divisional co-operation and teamwork, promotes compliance and continuous process improvement, and handles process deviations (including failure) well.

Applicability:

Sarbanes-Oxley

HIPAA

GLBA

PCI

FISMA

NIST SP 800-66

Ditscap

Control Exception

User Defined

Risk Association Control Activities:

1. Risk: Systems do not meet business needs because not all business functional and non functional requirements are effectively gathered.

a. SOX.1.8 Obtain a listing of system development and maintenance projects and, for a sample, obtain evidence that requirements analysis was performed and appropriately approved (including account management and IT security). Obtain and examine documents associated with requirements analysis from the corporate projects database.

2. Risk: Design and implementation of new applications may not be appropriately controlled.

a. SOX.1.9 Validate that each project sample has an associated project plan.

3. Risk: Financial systems fail due to a lack of operational procedures being executed.

a. SOX.2.0.2 Controls provide reasonable assurance that IT daily operation procedures are executed.

4. Risk: Production processes and associated controls operate as intended and support financial reporting requirements.

a. SOX.2.7.1 End-user computing policies and procedures concerning security, availability and processing integrity exist and are followed.

5. Risk: Security incidents and incompliance with information security procedures may go overlooked and not addressed.

a. SOX.3.1.1 Management should monitor security incidents and the extent of compliance with information security procedures.

Implementation Guide:

Process Narrative
Insert a description of the process narration that is applicable to the existing control statement this narrative refers to.

Process Illustration
Insert a process diagram, flowchart or other visual representation here to illustrate the process narrative.

File:Someimage.jpg

Control Commentary
Insert a description of the control that is applicable to the existing control statement this commentary refers to.

Control Exception Commentary
Insert a description of the control exception that is applicable to the existing control statement this commentary refers to.

Evidence Archive Location
Insert Evidence Description Here.

Control Status and Auditors Commentary
Describe the condition of the applicable control and its effectiveness. Set the color icon to a redlock.jpg, yellowlock.jpg or greenlock.jpg.

File:Redlock.jpg

Remediation Plan
Insert remediation plan, applicability, or any information that indicates what needs to be done.

Supplemental Information:

• ITIL Planning to Implement, What is the Vision? 2.2 Communicating the vision.
  

• ISO 17799 3.1 Information security policy.
  

• ISO 17799 6.3 Responding to security incidents and malfunctions.
  

• ISO 17799 4.1 Information security infrastructure.
  

• ISO 17799 6.1 Security in job definition and resourcing.
  

• ISO 17799 6.2 User training.
  

Implementation guidance
Insert guidance in this section if it helps to elaborate upon the subject matter. Examples of evidence that would help guide the end user is desirable.

--Mdpeters 13:59, 23 June 2006 (EDT)