Types of IT General Controls and Assessment Methods

In today's digital landscape, effective IT governance is paramount to ensure the security, integrity, and reliability of organizational information systems. Central to this governance framework are IT General Controls (ITGCs) and the methodologies employed to assess their efficacy. This paper delves into the fundamental types of ITGCs and explores the assessment methods utilized to evaluate their effectiveness. Specifically, the Techniques of Test of Design (TOD) and Test of Effectiveness (TOE) will be employed as comprehensive evaluation methodologies. Through this exploration, we aim to gain insights into the robustness of IT controls and their alignment with industry best practices and standards

1.Access Controls:

Access controls are fundamental to ensuring appropriate restrictions on system access based on roles and responsibilities. Applicable controls include:

• User authentication and authorization mechanisms.
• Role-based access control (RBAC).
• Mandatory access control (MAC).
• Discretionary access control (DAC).
• Attribute-based access control (ABAC).
• Password policies and management.
• Multi-factor authentication (MFA).
• Access logs and monitoring.
• Physical access controls to data centers and server rooms.
• User access review.
• Provisioning and deprovisioning controls.

To assess these controls, I would conduct a variety of testing procedures such as:

• Reviewing user access lists and access rights.
• Performing access simulations to test segregation of duties.
• Analyzing access logs for unauthorized access attempts.
• Conducting user access reviews to ensure appropriate access levels.
• Testing authentication mechanisms for vulnerabilities.

2.Change Management Controls: Change management controls govern the process of implementing changes to IT systems and applications. Applicable controls include:

• Change request procedures and workflows.
• Change approval processes.
• Documentation of change requests and approvals.
• Testing and validation of changes before implementation.
• Rollback procedures in case of failed changes.
• Change history and audit trails.

Assessment methods for change management controls may involve:

• Reviewing change management documentation and procedures.
• Analyzing change logs for completeness and accuracy.
• Assessing the effectiveness of change approval processes.
• Testing change rollback procedures.
• Validating changes through system simulations or testing environments.

3.Segregation of Duties (SoD) Controls: SoD controls aim to prevent conflicts of interest by dividing tasks among multiple individuals. Applicable controls include:

• Separation of duties between different roles and responsibilities.
• Access controls to ensure individuals only have access to necessary systems and data.
• Regular reviews of access rights and permissions.

To assess SoD controls, I would:

• Review organizational roles and responsibilities.
• Analyze access rights and permissions for conflicting duties.
• Test access controls to ensure individuals cannot perform conflicting functions.
• Conduct periodic reviews of access rights and permissions.

4.System Development Controls: System development controls ensure proper development and maintenance of IT systems in alignment with business requirements and security standards. Applicable controls include:

• Software development life cycle (SDLC) processes and methodologies.
• Documentation standards for system requirements, design, and coding.
• Version control and change management for source code.
• Testing procedures, including unit testing, integration testing, and user acceptance testing.
• Security controls integrated into the development process (e.g., secure coding practices, code reviews).

Assessment methods for system development controls may include:

• Reviewing SDLC documentation and procedures.
• Analyzing coding standards and version control practices.
• Testing application security controls for vulnerabilities.
• Validating changes through testing procedures.
• Assessing adherence to secure coding practices.

5.Backup and Recovery Controls:

Backup and recovery controls ensure the availability and integrity of critical data and systems. Applicable controls include:

• Regular backups of critical data and systems.
• Offsite storage of backup data for disaster recovery purposes.
• Testing of backup and recovery procedures.
• Documentation of backup schedules and retention policies.
• Monitoring and alerts for backup failures.

Assessment methods for backup and recovery controls may involve:

• Reviewing backup and recovery documentation and procedures.
• Analyzing backup logs and testing data restoration procedures.
• Assessing backup storage locations for security and accessibility.
• Validating backup schedules and retention policies.

6.Physical Security Controls:

Physical security controls safeguard data centers, server rooms, and IT infrastructure from unauthorized access. Applicable controls include:

• Security measures such as biometric scanners, keycards, and CCTV cameras.
• Environmental controls for temperature, humidity, and fire suppression.
• Secure disposal of electronic devices and media.
• Visitor access policies and visitor logs.

To assess physical security controls, I would:

• Conduct physical security assessments and walkthroughs.
• Review access control mechanisms and visitor logs.
• Test environmental controls and security alarms.
• Assess procedures for electronic device disposal.

Reference COBIT 5, ISO 27001 and NIST 800-53

Best regards,?

Edward Morfa IT Auditor, ITIL,?COBIT?5

[email protected]?

[email protected]?

[email protected]

Phone: 669-278-8076