PO4.1:
PO 4.1 IT Process Framework
Control Objective:
Define an IT process framework to execute the IT strategic plan. This framework includes an IT process structure and relationships (e.g., to manage process gaps and overlaps), ownership, maturity, performance measurement, improvement, compliance, quality targets and plans to achieve them. It provides integration among the processes that are specific to IT, enterprise portfolio management, business processes and business change processes. The IT process framework should be integrated in a quality management system and the internal control framework.
Rational: Installation testing and validating relate to the migration of new systems into production. Before such systems are installed, appropriate testing and validation must be performed to determine if those systems are operating as designed. Without adequate testing, systems may not function as intended and may provide invalid information, which could result in unreliable financial information and reports.
Applicability:
- Sarbanes-Oxley
- HIPAA
- GLBA
- PCI
- FISMA
- NIST SP 800-66
- Ditscap
- Control Exception
- User Defined
Risk Association Control Activities:
- 1. Risk: Business needs may not be met or adequate data safeguards may not be implemented or considered.
- a. SOX.1.7 The SDLC methodology includes requirements that information systems be designed to include application controls that support complete, accurate, authorized and valid transaction processing.
- a. SOX.1.7 The SDLC methodology includes requirements that information systems be designed to include application controls that support complete, accurate, authorized and valid transaction processing.
- 1. Risk: Business needs may not be met or adequate data safeguards may not be implemented or considered.
- 2. Risk: Production processes, and associated controls operate as intended and support financial reporting requirements.
- a. SOX.1.21 Interfaces with other systems are tested to confirm that data transmissions are complete, accurate and valid.
- a. SOX.1.21 Interfaces with other systems are tested to confirm that data transmissions are complete, accurate and valid.
- 2. Risk: Production processes, and associated controls operate as intended and support financial reporting requirements.
- 3. Risk: Production processes and associated controls operate as intended and support financial reporting requirements.
- a. SOX.1.22 Inputs, processing and outputs from user-developed systems are independently verified for completeness and accuracy.
- a. SOX.1.22 Inputs, processing and outputs from user-developed systems are independently verified for completeness and accuracy.
- 3. Risk: Production processes and associated controls operate as intended and support financial reporting requirements.
- 4. 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.
- a. SOX.2.0.2 Controls provide reasonable assurance that IT daily operation procedures are executed.
- 4. Risk: Financial systems fail due to a lack of operational procedures being executed.
Implementation Guide:
Inquire how management verifies the accuracy and completeness of information processed and reported from user-developed systems. Inquire who reviews and approves outputs from user-developed systems prior to their submission for further processing or final reporting. Consider re-performing or reviewing the logic used in user-developed systems and conclude on its ability to process completely and accurately.
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 Business Perspective.
ITIL Business/ IS Alignment.
ITIL 4.3.5 The IS steering group.
ISO 17799 4.1 Information security infrastructure.
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 08:57, 23 June 2006 (EDT)