Control Objectives and Control Activities

When you're starting out as an IT auditor, understanding control objectives and control activities is key to your role. Here’s a breakdown with practical steps to help you get started:

Control Objectives: Big Picture Goals

Control objectives are the end goals an organization wants to achieve. They are the “what” they want to accomplish. These goals often stay the same, even as technology evolves.

• Identify key objectives: Understand what the organization is trying to protect—whether it's data privacy, system uptime, or secure access.
• Stay focused on business goals: Recognize that these objectives align with the overall mission and risk management strategy of the organization.

Examples of control objectives:

• Ensure sensitive information is protected from unauthorized access.
• Maintain business continuity during disruptions.
• Meet legal and regulatory compliance requirements.

Control Activities: The Steps to Achieve Goals

Control activities are the specific actions the organization takes to meet its control objectives. These are the “how” behind the goals.

• Audit the actions taken: Your job is to verify if the organization is following these activities correctly.
• Look for consistency and documentation: Make sure the activities are well-documented and consistently applied across the organization.

Examples of control activities:

• Implement strong password policies to secure access to systems.
• Perform regular backups and ensure off-site storage for business continuity.
• Conduct regular vulnerability scans to identify security weaknesses.

How to Use Control Objectives and Activities as an IT Auditor:

• Review frameworks and standards: Use frameworks like NIST, ISO, or COBIT as starting points. Tailor them to your organization’s needs.
• Evaluate alignment: Check that the control activities align with the control objectives and that they are practical for the organization.
• Assess effectiveness: Verify that the activities are actually working to meet the intended control objectives.
• Provide recommendations: If you find gaps or inefficiencies, recommend improvements to better meet control objectives.