El Reporte de Auditoria

“IT Audit Report”Making Reports Reader Friendly

El informe general debe contener el objetivo de la auditoria, los responsables encargados, lo que se evaluó (referencia a la norma si es muy grande el control o activo de información evaluado), el hallazgo encontrado y la evidencia sustantiva que sustente lo que se encontró de prefería anexando la evidencia física (documento, video u otro).

En general…

1. Go over IIA and GAS standards on written communications

2. Explain how audit reports typically need to be converted from an auditor’s draft to a reader friendly version

3. Identify the three stages of report writing4. Perform exercises to reinforce lecture

points

Learning Objectives

Accurate Objective Clear Concise

Constructive Complete Timely

IIA Standard 2420

Accurate Objective Clear Concise as the

subject permits

Convincing Complete Timely

Government Auditing Standards 8.38

1. Plan the report2. Draft the report3. Revise the draft

Report Writing Stages

AUDITOR I want to show you

lots of data! Accuracy Linear explanations

(Inductive reasoning)

READER Just enough, and

try to make it interesting

Accurate, but brief and clear

Bottom line first, then supporting details (Deductive reasoning)

Auditor/Writer vs. Reader Mindset

1. Who will be the most important readers of the report?

2. How much do they know about the subject?

3. How do they plan on using the report?4. How interested are they in the report?5. What’s their reaction going to be to the

report’s message?

Analyzing the Audience

Engagement communications should include: Objectives Scope Conclusions Recommendations Action plans

IIA Standard 2410

Objectives Scope Methodology Findings Conclusions Recommendations Compliance with GAS statement Views of responsible officials Privileged and confidential information

omitted

Government Auditing Standard 8.07

1. Analyze your audience to decide on the best report format. 

2. Develop a central message.3. “Top Down” method4. Elements of a finding5. “Bottom Up” yellow stickees

Planning Your Draft

1. Think of the newspaper headline that would accurately summarize the report’s message.

2. Write a paragraph that summarizes the report’s key points.

3. Write paragraphs that explain and provide evidence for the statements made in the summary paragraph.

“Top Down” Method

Writer’s block The importance of finding the drafting

method that suits you best Things you can do to make a report easier

to read (summary, headings, charge paragraphs, topic sentences in paragraphs)

Phase Two: Drafting the Report

Unrealistic concept of the writing process Unreasonable goals such as immediately

producing the perfect draft Lack of preparation Frequent interruptions Missing information

Writer’s Block Factors

Be REALISTIC about the writing process. Separate the creative process of writing

from the critical perspective you adopt during the editing process.

Break the writing process into manageable chunks via use of outlines.

Dealing With Writer’s Block

Schedule time for writing and let others know about your schedule and request their cooperation to minimize interruptions.

Make notes of missing information, but move ahead using available information.

Dealing With Writer’s Block

Summaries Headings Topic sentences Graphics Repetition of key phrases, terms

Devices for Easier Reading

Benefits of having others review the draft Levels of draft reviews Tips on what to look for at each level of

review

Phase Three: Revising the Draft

1. Report2. Paragraph3. Sentence

Three Levels of Review

Is the report’s central message clear? Is it the appropriate length (i.e., too short or

too long)? Does it have a summary of the report

message up front? Does it have sufficient, clear headings? Does it have suitable graphics (e.g.,

pictures, tables, graphs)?

Report Level

Does the paragraph contain a topic sentence that accurately conveys the paragraph’s central idea?

Does the paragraph contain enough information to support the idea expressed in the topic sentence?

Does the paragraph contain too much information so that it will overwhelm the reader?

Do the ideas presented in the sentences following the topic sentence flow logically (i.e., are they in the correct order)?

Paragraph Level

“Never use a long word where a short one will do.”

“If it possible to cut a word out, always cut it out.”

“Never use the passive when you can use the active.”

George Orwell: “Politics and the English Language”

Are all the words in my sentences necessary?

Are my sentences easy to understand? Do the sentences contain action verbs and

actors (active vs. passive construction)?

Sentence Level Basic Questions

Avoid biased language! IIA Practice Advisory 2420-1 states,

“Objective communications are fair, impartial, and unbiased and are the result of a fair-minded and balanced assessment of all relevant facts and circumstances.”

Tone

Be conscious about whether you want to take a positive or negative tone.

For example, “Proper control can not be achieved unless reconciliations are performed.”

Versus “If reconciliations are performed, proper control can be achieved.”

Tone

Technical terms within a specific field or overly complex terms used to describe something simple.

Avoid jargon unless a) you know the reader will understand it, or B) there are no simpler terms to describe something.

You can deal with jargon by either A) substituting simpler terms, or B) defining it first.

Jargon

Las Regulaciones tocan a Todos

Source: Forrester / Giga Group GigaTel, Michael Rasmussen, Director of Research, Information Security.

Las Regulaciones le dan dientes a Auditoría

Auditor

IT Regulaciones

Requerimiento de Colección de Bitácoras, en distintas regulaciones.

[PCI] Track and monitor all access to network resources and cardholder data

[SOX/COBIT] The problem management system provides for adequate audit trail facilities, which allow tracing from incident to communication underlying cause.

[NIST Assessment] Audit Trails: Is activity involving access to and modification of sensitive or critical files logged, monitored, and possible security violations investigated?

[BS7799] Audit logs recording exceptions and other security-relevant events should be produced and kept for an agreed period to assist in future

investigations and access control monitoring.

[HIPAA] … record and examine activity in information systems that contain or use electronic protected health information… regularly review records of information system

[GLBA/FFIEC] Identify the system components that warrant logging… Determine the level of data logged for each component… establish policies for securely handling and analyzing log files

activity such as audit logs, access reports, and security incident tracking… monitoring log-in attempts and reporting discrepancies

Payment Card Industry (PCI) Data Security Standard

Build and Maintain a Secure Network◦ Install and maintain a Firewall configuration to protect data◦ Do not use vendor supplied defaults for system passwords and other security parameters

Protect Cardholder data◦ Protect Stored Data◦ Encrypt transmission of cardholder data & sensitive information across public networks

Maintain a Vulnerability Management Program◦ Use and regularly update anti-virus software◦ Develop and maintain secure systems and applications

Implement strong access control measures◦ Restrict access to data by business need-to-know ◦ Assign a unique ID to each person with computer access◦ Restrict physical access to cardholder data

Regularly Monitor and Test Networks◦ Track and monitor all access to Network resources & cardholder data◦ Regularly test security systems and processes

Maintain an Information Security Policy◦ Maintain a policy that addresses information security

ISO 17799 – Secciones de Requerimientos de Auditoría

ISO Section

Title Audit Info

9.7 Monitoring system access and use

Objective: To detect unauthorized activities.

Systems should be monitored to detect deviation from access control policy and record monitorable events to provide evidence in case of security incidents.

System monitoring allows the effectiveness of controls adopted to be checked and conformity to an access policy model (see 9.1) to be verified.

9.7.1 Event logging Audit logs recording exceptions and other security-relevant events should be produced and kept for an agreed period to assist in future investigations and access control monitoring.

Certain audit logs may be required to be archived as part of the record retention policy or because of requirements to collect evidence (see also clause 12).

9.7.2 Monitoring system use

Procedures for monitoring use of information processing facilities should be established. Such procedures are necessary to ensure that users are only performing activities that have been explicitly authorized. The level of monitoring required for individual facilities should be determined by a risk assessment.

9.7.2.3 Logging and reviewing events

A log review involves understanding the threats faced by the system and the manner in which these may arise. System logs often contain a large volume of information, much of which is extraneous to security monitoring. To help identify significant events for security monitoring purposes, the copying of appropriate message types automatically to a second log, and/or the use of suitable system utilities or audit tools to perform file interrogation should be considered.

ISO 17799 – Secciones de Requerimientos de Auditoría (cont):

ISO Section

Title Audit Info

8.1.2 Operational change control

When programs are changed, an audit log containing all relevant information should be retained . . . Consider identification and recording of significant changes

8.4.3 Fault logging Review of fault logs to ensure that faults have been satisfactorily resolved

12.1.3 Safeguarding of organizational records

Records should be categorized into record types, e.g. accounting records, database records, transaction logs, audit logs and operational procedures, each with details of retention periods . . .

12.1.5 Prevention of misuse of info processing facilities

Any use of these facilities for non-business or unauthorized purposes, without management approval, should be regarded as improper use of the facilities. If such activity is identified by monitoring or other means, it should be brought to the attention of the individual manager concerned for appropriate disciplinary action

12.3 System Audit considerations

Objective: To maximize the effectiveness of and to minimize interference to/from the system audit process. There should be controls to safeguard operational systems and audit tools during system audits. Protection is also required to safeguard the integrity and prevent misuse of audit tools.

12.3.2 Protection of system audit tools

Access to system audit tools, i.e. software or data files, should be protected to prevent any possible misuse or compromise.

Conclusión ¿Se requiere por ley una herramienta de

auditoría de seguridad y cumplimiento? : Requerimientos Mínimos:

◦ Colección de Bitácoras◦ Almacenamiento (Archive) de Bitácoras◦ Proveer Reportes◦ Monitoreo

Preguntas pendientes:

¿Como puedo cumplir con el requerimiento sin inhibir el negocio?

¿Como puedo cumplir con el requerimiento sin inhibir el negocio?

¿Es lo único relevante para cumplimiento?¿Es lo único relevante para cumplimiento?

Ejemplos de Estructuras del

Reporte de Auditoria

Executive Summary Introduction

◦ Background◦ Objectives and Scope◦ Audit Criteria◦ Approach and Methodology◦ Results from Phase 1◦ Purpose

Overview of ACI-EDI Reporting for Air Audit Findings

◦ Technical Solution Development◦ Business Transformation◦ Authority, Responsibility and Accountability◦ Project Management Framework◦ Project Risk Management◦ Security Assessment

Appendix A - Audit Criteria Appendix B - List of Acronyms

Ejemplo

Audit Objectives:To assess [Name of Company] compliance with the [Name of Standard] Standard

Overall conclusion:Based on our observation we noted that the degree of compliance with [Name of Standard]. With the exception of business continuity planning, [Name of Company] is compliant with [Name of Standard].

Summary of Findings:The audit team noted a number of strengths with respect to compliance with [Name of Standard]. For example, [Name of Company] has specified the roles and responsibilities for managing IT security. It has also issued a comprehensive set of policies, procedures and standards for managing this function and instituted a security-awareness program for its employees. [Name of Company] screens staff to determine who will have access to which sensitive information, and has employed security zones.

Detailed Findings and Remediation:Recommendation:To institute better monitoring and oversight of IT security, [Name of Company]'s senior management should designate an IT Security Coordinator for [Name of Company] who has responsibility and authority for IT security throughout the organization.

Management Response:Agreed; an IT Security Coordinator for [Name of Company] with organization-wide responsibility and authority for IT security will be appointed following consultation with the Senior Executive Committee (SEC). However, such a role will need to be supported by a strong IM/IT governance structure in general and a robust information security governance framework in particular.

Timelines and Deliverables:

Report Sample http://www.usda.gov/oig/webdocs/30099-1-SF-REDACTED.pdf

Internal Audit Report of IT Systems, Canada Border Services Agency. http://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/ae-ve/2007/itaci-tiipec-eng.html#a01

Recursos