CoBIT

From ChekMate Security Group

COBIT, or Control Objectives for Information and related Technology, is a framework for information security created by ISACA, the Information Systems Audit and Control Association, and the ITGI (IT Governance Institute). Control Objectives for Information and Related Technology, or COBIT, provides managers, auditors, and IT users with a set of generally accepted information technology control objectives to assist them in maximizing the benefits derived through the use information technology and developing the appropriate IT governance and control in a company. In its 3rd edition, COBIT has 34 high level objectives that cover 318 control objectives categorized in four domains: Planning and Organization, Acquisition and Implementation, Delivery and Support, and Monitor.

It comprises six elements: management guidelines, control objectives, COBIT framework, executive summary, audit guidelines and an implementation toolset. All are documented in separate volumes.

It was developed by the IT Governance Institute and the Information Systems Audit and Control Foundation in 1992 when the control objectives relevant to information technology were first identified. The first edition was published in 1996; the second edition in 1998; the third edition in 2000, and the on-line edition became available in 2003. It has more recently found favour due to external developments, especially the Enron scandal and the subsequent passage of the Sarbanes-Oxley Act.

The COBIT mission is “to research, develop, publicize and promote an authoritative, up-to-date, international set of generally accepted information technology control objectives for day-to-day use by business managers and auditors.” Managers, auditors, and users benefit from the development of COBIT because it helps them understand their IT systems and decide the level of security and control that is necessary to protect their companies’ assets through the development of an IT governance model.

Contents

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COBIT Structure

COBIT provides benefits to managers, IT users, and auditors. Managers benefit from COBIT because it provides them with a foundation for which IT related decisions and investments can be based upon. Decision making is more effective because COBIT aides management in defining a strategic IT plan, defining the information architecture, acquiring the necessary IT hardware and software to execute an IT strategy, ensuring continuous service, and monitoring the performance of the IT system. IT users benefit from COBIT because of the assurance provided to them if the applications that aide in the gathering, processing, and reporting of information complies with COBIT since it implies controls and security are in place to govern the processes. COBIT benefits auditors because it helps them identify IT control issues within a company’s IT infrastructure. It also helps them corroborate their audit findings.

COBIT covers four domains:

  • Planning and Organization
  • Acquisition and Implementation
  • Delivery and Support
  • Monitor
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Planning and Organization

The Planning and Organization domain covers the use of technology and how best it can be used in a company to help achieve the company’s goals and objectives. It also highlights the organizational and infrastructural form IT is to take in order to achieve the optimal results and to generate the most benefits from the use of IT. The following table lists the high level control objectives for the Planning and Organization domain.

HIGH LEVEL CONTROL OBJECTIVES
Planning and Organization
PO1 PO1 - Define a Strategic IT Plan
PO2 PO2 - Define the Information Architecture
PO3 PO3 - Determine Technological Direction
PO4 PO4 - Define the IT Organization and Relationships
PO5 PO5 - Manage the IT Investment
PO6 PO6 - Communicate Management Aims and Direction
PO7 PO7 - Manage Human Resources
PO8 PO8 - Ensure Compliance with External Requirements
PO9 PO9 - Assess Risks
PO10 PO10 - Manage Projects
PO11 PO11 - Manage Quality
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Acquisition and Implementation

The Acquisition and Implementation domain addresses the company’s strategy in identifying its IT requirements, acquiring the technology, and implementing it within the company’s current business processes. This domain also addresses the development of a maintenance plan that a company should adopt in order to prolong the life of an IT system and its components. The following table lists the high level control objectives for the Acquisition and Implementation domain.

HIGH LEVEL CONTROL OBJECTIVES
Acquisition and Implementation
AI1 AI1 - Identify Automated Solutions
AI2 AI2 - Acquire and Maintain Application Software
AI3 AI3 - Acquire and Maintain Technology Infrastructure
AI4 AI4 - Develop and Maintain Procedures
AI5 AI5 - Install and Accredit Systems
AI6 AI6 - Manage Changes
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Delivery and Support

The Delivery and Support domain focuses on the delivery aspects of the information technology. It covers areas such as the execution of the applications within the IT system and its results, as well as, the support processes that enable the effective and efficient execution of these IT systems. These support processes include security issues and training. The following table lists the high level control objectives for the Delivery and Support domain.

HIGH LEVEL CONTROL OBJECTIVES
Delivery and Support
DS1 DS1 - Define and Manage Service Levels
DS2 DS2 - Manage Third-Party Services
DS3 DS3 - Manage Performance and Capacity
DS4 DS4 - Ensure Continuous Service
DS5 DS5 - Ensure Systems Security
DS6 DS6 - Identify and Allocate Costs
DS7 DS7 - Educate and Train Users
DS8 DS8 - Assist and Advise Customers
DS9 DS9 - Manage the Configuration
DS10 DS10 - Manage Problems and Incidents
DS11 DS11 - Manage Data
DS12 DS12 - Manage Facilities
DS13 DS13 - Manage Operations
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Monitor

The Monitor domain deals with a company’s strategy in assessing the needs of the company and whether or not the current IT system still meets the objectives for which it was designed and the controls necessary to comply with regulatory requirements. Monitoring also covers the issue of an independent assessment of the effectiveness of IT system in its ability to meet business objectives and the company’s control processes by internal and external auditors. The following table lists the high level control objectives for the Monitoring domain.

HIGH LEVEL CONTROL OBJECTIVES
Monitoring
M1 M1 - Monitor the Processes
M2 M2 - Assess Internal Control Adequacy
M3 M3 - Obtain Independent Assurance
M4 M4 - Provide for Independent Audit
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COBIT and Other Standards

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COBIT and ISO/IEC 17799:2000

The two international standards used today are COBIT and ISO/IEC 17799:2000. COBIT (Control Objectives for Information and related Technology) was released and used primarily by the IT community. In 1998, Management Guidelines were added, and COBIT became the internationally accepted framework for IT governance and control. ISO 17799ISO/IEC 17799:2000 (The Code of Practice for Information Security Management) is also an international standard and is best practice for implementing security management. The two standards do not compete with each other and actually complement one another. COBIT typically covers a broader area while ISO/IEC 17799 is deeply focused in the area of security.

The table below describes the inter-relation of the two standards as well as how ISO/IEC 17799 can be integrated with COBIT.


COBIT DOMAIN 1 2 3 4 5 6 7 8 9 10 11 12 13
Plan and Organize - + - - + + + + - - 0 . .
Acquire and Implement + 0 0 - 0 + . . . . . . .
Deliver and Support - + 0 + + . + 0 0 0 + . .
Monitor and Evaluate - 0 - 0 . . . . . . . + +
(+) Good match (more than two ISO/IEC 17799:2000 objectives were mapped to a COBIT process)
(0) Partly match (one or two ISO/IEC 17799:2000 objectives were mapped to a COBIT process)
(-) No or minor match (no ISO/IEC 17799:2000 objective was mapped to a COBIT process)
(.) Does not exist
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COBIT and Sarbanes Oxley

Public companies that are subject to the U.S. Sarbanes Oxley Act of 2002 are required to adopt the following control frameworks: the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control Integrated Framework and the IT Governance Institute’s Control Objectives for Information and Related Technology (COBIT). In choosing which of the control frameworks to implement in order to comply with Sarbanes-Oxley, the U.S. Securities and Exchange Commission suggests that companies follow the COSO framework.

COSO Internal Control Integrated Framework states that internal control is a process — established by an entity's board of directors, management, and other personnel — designed to provide reasonable assurance regarding the achievement of stated objectives. COBIT approaches IT control by looking at information — not just financial information — that is needed to support business requirements and the associated IT resources and processes. COSO control objectives focus on effectiveness, efficiency of operations, reliable financial reporting, and compliance with laws and regulations. COBIT is extended to cover quality and security requirements in seven overlapping categories, which include effectiveness, efficiency, confidentiality, integrity, availability, compliance, and reliability of information. These categories form the foundation for COBIT’s control objectives. The two frameworks also have different audiences. COSO is useful for management at large, while COBIT is useful for management, users, and auditors. COBIT is specifically focused on IT controls. Because of these differences, auditors should not expect a one-to-one relationship between the five COSO control components and the four COBIT objective domains.


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Reference

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