COBIT and Application Controls: A Management Guide

  • 1h 56m
  • 2009

Virtually every aspect of day-to-day business activity is dependent on timely, accurate and reliable information—information that is generated, processed, accumulated, stored and reported by automated information systems.

Because this information is so critical, it is essential for risks in the underlying application systems that process the information to be managed and controlled.

COBIT and Application Controls is structured based on the life cycle of application systems—from defining requirements through providing assurance on application controls. The concepts presented apply to both new and existing legacy application systems. The book also offers guidance on:

  • The definition and nature of application controls (addressing the six application controls discussed in COBIT)
  • The design and operation of application controls
  • Relationships and dependencies that application controls have with other controls, such as IT general controls
  • The responsibilities of business and IT management

This guide helps business executives, business and IT managers, IT developers and implementers, and internal and external auditors implement, manage and provide assurance regarding application controls.

In this Book

  • Introduction
  • Executive Summary
  • Application Controls Defined
  • Design and Implementation of Application Controls
  • Operation and Maintenance of Application Controls
  • Relation and Dependencies of Application Controls with IT General Controls
  • Application Controls Assurance