IT Audit
Methodologies
IT Audit Methodologies
IT Audit Methodoloies
IT Audit Methodologies

CobiT

BS 7799 - Code of Practice (CoP)

BSI - IT Baseline Protection Manual

ITSEC

Common Criteria (CC)
IT Audit Methodoloies
IT Audit Methodologies - URLs

CobiT:
www.isaca.org

BS7799: www.bsi.org.uk/disc/

BSI:

ITSEC: www.itsec.gov.uk

CC:
www.bsi.bund.de/gshb/english/menue.htm
csrc.nist.gov/cc/
IT Audit Methodoloies
Main Areas of Use

IT Audits

Risk Analysis

Health Checks (Security Benchmarking)

Security Concepts

Security Manuals / Handbooks
IT Audit Methodoloies
Security Definition

Confidentiality

Integrity


Correctness

Completeness
Availability
IT Audit Methodoloies
CobiT

Governance, Control & Audit for IT

Developed by ISACA

Releases


CobiT 1: 1996

32 Processes

271 Control Objectives
CobiT 2: 1998

34 Processes

302 Control Objectives
IT Audit Methodoloies
CobiT - Model for IT Governance


36 Control models used as basis:

Business control models (e.g. COSO)

IT control models (e.g. DTI‘s CoP)
CobiT control model covers:

Security (Confidentiality, Integrity, Availability)

Fiduciary (Effectiveness, Efficiency, Compliance, Reliability of Information)

IT Resources (Data, Application Systems, Technology, Facilities, People)
IT Audit Methodoloies
CobiT - Framework
IT Audit Methodoloies
CobiT - Structure

4 Domains

PO - Planning & Organisation


AI - Acquisition & Implementation


6 processes (high-level control objectives)
DS - Delivery & Support


11 processes (high-level control objectives)
13 processes (high-level control objectives)
M - Monitoring

4 processes (high-level control objectives)
IT Audit Methodoloies
PO - Planning and Organisation

PO 1
Define a Strategic IT Plan

PO 2
Define the Information Architecture

PO 3
Determine the Technological Direction

PO 4
Define the IT Organisation and Relationships

PO 5
Manage the IT Investment

PO 6
Communicate Management Aims and Direction

PO 7
Manage Human Resources

PO 8
Ensure Compliance with External Requirements

PO 9
Assess Risks

PO 10
Manage Projects

PO 11
Manage Quality
IT Audit Methodoloies
AI - Acquisition and Implementation

AI 1
Identify Solutions

AI 2
Acquire and Maintain Application Software

AI 3
Acquire and Maintain Technology Architecture

AI 4
Develop and Maintain IT Procedures

AI 5
Install and Accredit Systems

AI 6
Manage Changes
IT Audit Methodoloies
DS - Delivery and Support

DS 1
Define Service Levels

DS 8
Assist and Advise IT Customers

DS 2
Manage Third-Party Services

DS 9
Manage the Configuration

DS 3
Manage Performance and
Capacity

DS 10
Manage Problems and Incidents

DS 11
Manage Data

DS 12
Manage Facilities

DS 13
Manage Operations

DS 4
Ensure Continuous Service

DS 5
Ensure Systems Security

DS 6
Identify and Attribute Costs

DS 7
Educate and Train Users
IT Audit Methodoloies
M - Monitoring

M1
Monitor the Processes

M2
Assess Internal Control Adequacy

M3
Obtain Independent Assurance

M4
Provide for Independent Audit
IT Audit Methodoloies
CobiT - IT Process Matrix
Information Criteria
 Effectiveness
 Efficiency
 Confidentiality
 Integrity
 Availability
 Compliance
 Reliability
IT Resources
 People
 Applications
 Technology
 Facilities
 Data
IT Processes
IT Audit Methodoloies
CobiT - Summary

Mainly used for IT audits, incl. security aspects

No detailed evaluation methodology described

Developed by international organisation (ISACA)

Up-to-date: Version 2 released in 1998

Only high-level control objectives described

Detailed IT control measures are not documented

Not very user friendly - learning curve!

Evaluation results not shown in graphic form
IT Audit Methodoloies
CobiT - Summary

May be used for self assessments

Useful aid in implementing IT control systems

No suitable basis to write security handbooks

CobiT package from ISACA: $ 100.--

3 parts freely downloadable from ISACA site

Software available from Methodware Ltd., NZ (www.methodware.co.nz)

CobiT Advisor 2nd edition: US$ 600.--
IT Audit Methodoloies
BS 7799 - CoP

Code of Practice for Inform. Security Manag.

Developed by UK DTI, BSI: British Standard

Releases

CoP: 1993

BS 7799: Part 1: 1995

BS 7799: Part 2: 1998

Certification & Accreditation scheme (c:cure)
IT Audit Methodoloies
BS 7799 - Security Baseline Controls

10 control categories

32 control groups

109 security controls

10 security key controls
IT Audit Methodoloies
BS 7799 - Control Categories

Information security policy

Security organisation

Assets classification & control

Personnel security

Physical & environmental security

Computer & network management
IT Audit Methodoloies
BS 7799 - Control Categories

System access control

Systems development & maintenance

Business continuity planning

Compliance
IT Audit Methodoloies
BS7799 - 10 Key Controls

Information security policy document

Allocation of information security responsibilities

Information security education and training

Reporting of security incidents

Virus controls
IT Audit Methodoloies
BS7799 - 10 Key Controls

Business continuity planning process

Control of proprietary software copying

Safeguarding of organizational records

Data protection

Compliance with security policy
IT Audit Methodoloies
BS7799 - Summary

Main use: Security Concepts & Health Checks

No evaluation methodology described

British Standard, developed by UK DTI

Certification scheme in place (c:cure)

BS7799, Part1, 1995 is being revised in 1999

Lists 109 ready-to-use security controls

No detailed security measures described

Very user friendly - easy to learn
IT Audit Methodoloies
BS7799 - Summary

Evaluation results not shown in graphic form

May be used for self assessments

BS7799, Part1:
£ 94.--

BS7799, Part2:
£ 36.--

BSI Electronic book of Part 1: £ 190.-- + VAT

Several BS7799 c:cure publications from BSI

CoP-iT software from SMH, UK: £349+VAT (www.smhplc.com)
IT Audit Methodoloies
BSI (Bundesamt für Sicherheit in der
Informationstechnik)

IT Baseline Protection Manual
(IT- Grundschutzhandbuch )

Developed by German BSI (GISA: German Information Security Agency)

Releases:

IT security manual: 1992

IT baseline protection manual: 1995

New versions (paper and CD-ROM): each year
IT Audit Methodoloies
BSI - Approach
IT Audit Methodoloies
BSI - Approach

Used to determine IT security measures for medium-level protection requirements

Straight forward approach since detailed risk analysis is not performed

Based on generic & platform specific security requirements detailed protection
measures are constructed using given building blocks

List of assembled security measures may be used to establish or enhance baseline
protection
IT Audit Methodoloies
BSI - Structure


IT security measures

7 areas

34 modules (building blocks)
Safeguards catalogue


6 categories of security measures
Threats catalogue

5 categories of threats
IT Audit Methodoloies
BSI - Security Measures (Modules)

Protection for generic components

Infrastructure

Non-networked systems

LANs

Data transfer systems

Telecommunications

Other IT components
IT Audit Methodoloies
BSI - Generic Components

3.1
Organisation

3.2
Personnel

3.3
Contingency Planning

3.4
Data Protection
IT Audit Methodoloies
BSI - Infrastructure

4.1
Buildings

4.2
Cabling

4.3
Rooms

4.3.1
Office

4.3.2
Server Room

4.3.3
Storage Media Archives

4.3.4
Technical Infrastructure Room

4.4
Protective cabinets

4.5
Home working place
IT Audit Methodoloies
BSI - Non-Networked Systems

5.1
DOS PC (Single User)

5.2
UNIX System

5.3
Laptop

5.4
DOS PC (multiuser)

5.5
Non-networked Windows NT computer

5.6
PC with Windows 95

5.99
Stand-alone IT systems
IT Audit Methodoloies
BSI - LANs

6.1
Server-Based Network

6.2
Networked Unix Systems

6.3
Peer-to-Peer Network

6.4
Windows NT network

6.5
Novell Netware 3.x

6.6
Novell Netware version 4.x

6.7
Heterogeneous networks
IT Audit Methodoloies
BSI - Data Transfer Systems

7.1
Data Carrier Exchange

7.2
Modem

7.3
Firewall

7.4
E-mail
IT Audit Methodoloies
BSI - Telecommunications

8.1
Telecommunication system

8.2
Fax Machine

8.3
Telephone Answering Machine

8.4
LAN integration of an IT system via ISDN
IT Audit Methodoloies
BSI - Other IT Components

9.1
Standard Software

9.2
Databases

9.3
Telecommuting
IT Audit Methodoloies
BSI - Module „Data Protection“ (3.4)
Threats - Technical failure:
 T 4.13 Loss of stored data
 Security Measures - Contingency planning:
 S 6.36 Stipulating a minimum data protection concept
 S 6.37 Documenting data protection procedures
 S 6.33 Development of a data protection concept (optional)
 S 6.34 Determining the factors influencing data protection (optional)
 S 6.35 Stipulating data protection procedures (optional)
 S 6.41 Training data reconstruction
 Security Measures - Organisation:
 S 2.41 Employees' commitment to data protection
 S 2.137 Procurement of a suitable data backup system

IT Audit Methodoloies
BSI - Safeguards (420 safeguards)

S1 - Infrastructure( 45 safeguards)

S2 - Organisation (153 safeguards)

S3 - Personnel

S4 - Hardware & Software ( 83 safeguards)

S5 - Communications

S6 - Contingency Planning ( 55 safeguards)
( 22 safeguards)
( 62 safeguards)
IT Audit Methodoloies
BSI - S1-Infrastructure (45 safeguards)

S 1.7
Hand-held fire extinguishers

S 1.10
Use of safety doors

S 1.17
Entrance control service

S 1.18
Intruder and fire detection devices

S 1.27
Air conditioning

S 1.28
Local uninterruptible power supply [UPS]

S 1.36
Safekeeping of data carriers before and after
dispatch
IT Audit Methodoloies
BSI - Security Threats (209 threats)

T1 - Force Majeure (10
threats)

T2 - Organisational Shortcomings (58

T3 - Human Errors (31

T4 - Technical Failure (32

T5 - Deliberate acts (78
threats)
threats)
threats)
threats)
IT Audit Methodoloies
BSI - T3-Human Errors
(31 threats)

T 3.1
Loss of data confidentiality/integrity as a result of IT user error

T 3.3
Non-compliance with IT security measures

T 3.6
Threat posed by cleaning staff or outside staff

T 3.9
Incorrect management of the IT system

T 3.12
Loss of storage media during transfer

T 3.16
Incorrect administration of site and data access rights

T 3.24
Inadvertent manipulation of data

T 3.25
Negligent deletion of objects
IT Audit Methodoloies
BSI - Summary

Main use: Security concepts & manuals

No evaluation methodology described

Developed by German BSI (GISA)

Updated version released each year

Lists 209 threats & 420 security measures

34 modules cover generic & platform specific security requirements
IT Audit Methodoloies
BSI - Summary

User friendly with a lot of security details

Not suitable for security risk analysis

Results of security coverage not shown in graphic form

Manual in HTML format on BSI web server

Manual in Winword format on CD-ROM
(first CD free, additional CDs cost DM 50.-- each)

Paper copy of manual: DM 118.--

Software ‚BSI Tool‘ (only in German): DM 515.--
IT Audit Methodoloies
ITSEC, Common Criteria

ITSEC: IT Security Evaluation Criteria

Developed by UK, Germany, France, Netherl. and based primarily on USA TCSEC (Orange
Book)

Releases

ITSEC: 1991

ITSEM: 1993 (IT Security Evaluation Manual)

UK IT Security Evaluation & Certification scheme: 1994
IT Audit Methodoloies
ITSEC, Common Criteria

Common Criteria (CC)

Developed by USA, EC: based on ITSEC

ISO International Standard

Releases

CC 1.0: 1996

CC 2.0: 1998

ISO IS 15408: 1999
IT Audit Methodoloies
ITSEC - Methodology

Based on systematic, documented approach for security evaluations of systems &
products

Open ended with regard to defined set of security objectives


ITSEC Functionality classes; e.g. FC-C2

CC protection profiles
Evaluation steps:

Definition of functionality

Assurance: confidence in functionality
IT Audit Methodoloies
ITSEC - Functionality


Security objectives (Why)

Risk analysis (Threats, Countermeasures)

Security policy
Security enforcing functions (What)

technical & non-technical

Security mechanisms (How)

Evaluation levels
IT Audit Methodoloies
ITSEC - Assurance

Goal: Confidence in functions & mechanisms

Correctness


Construction (development process & environment)

Operation (process & environment)
Effectiveness

Suitability analysis

Strength of mechanism analysis

Vulnerabilities (construction & operation)
IT Audit Methodoloies
CC - Security Concept
IT Audit Methodoloies
CC - Evaluation Goal
IT Audit Methodoloies
CC - Documentation
CC Part 3
Assurance Requirements
CC Part 2
Functional Requirements
CC Part 1
Introduction and Model
 Introduction to
Approach
 Terms and Model
 Requirements for
Protection Profiles (PP)
and Security Targets (ST)
 Functional Classes
 Functional Families
 Functional
Components
 Detailed Requirements
 Assurance Classes
 Assurance Families
 Assurance Components
 Detailed Requirements
 Evaluation Assurance
Levels (EAL)
IT Audit Methodoloies
CC - Security Requirements
Functional Requirements
Assurance Requirements
 for defining security behavior of the
 for establishing confidence in Security
IT product or system:
 implemented requirements
 become security functions
Functions:
 correctness of implementation
 effectiveness in satisfying
objectives
IT Audit Methodoloies
CC - Security Functional Classes
Class
Name
FAU
FCO
FCS
FDP
FIA
FMT
FPR
FPT
FRU
FTA
FTP
Audit
Communications
Cryptographic Support
User Data Protection
Identification & Authentication
Security Management
Privacy
Protection of TOE Security Functions
Resource Utilization
TOE (Target Of Evaluation) Access
Trusted Path / Channels
IT Audit Methodoloies
CC - Security Assurance Classes
Class
Name
ACM
ADO
ADV
AGD
ALC
ATE
AVA
APE
ASE
AMA
Configuration Management
Delivery & Operation
Development
Guidance Documents
Life Cycle Support
Tests
Vulnerability Assessment
Protection Profile Evaluation
Security Target Evaluation
Maintenance of Assurance
IT Audit Methodoloies
CC - Eval. Assurance Levels (EALs)
EAL
Name
EAL1
EAL2
EAL3
EAL4
EAL5
EAL6
EAL7
Functionally Tested
Structurally Tested
Methodically Tested & Checked
Methodically Designed, Tested & Reviewed
Semiformally Designed & Tested
Semiformally Verified Design & Tested
Formally Verified Design & Tested
*TCSEC = “Trusted Computer Security Evaluation Criteria” --”Orange Book”
*TCSEC
C1
C2
B1
B2
B3
A1
IT Audit Methodoloies
ITSEC, CC - Summary

Used primarily for security evaluations and not for generalized IT audits

Defines evaluation methodology

Based on International Standard (ISO 15408)

Certification scheme in place

Updated & enhanced on a yearly basis

Includes extensible standard sets of security requirements (Protection Profile libraries)
IT Audit Methodoloies
Comparison of Methods - Criteria

Standardisation

Independence

Certifiability

Applicability in practice

Adaptability
IT Audit Methodoloies
Comparison of Methods - Criteria

Extent of Scope

Presentation of Results

Efficiency

Update frequency

Ease of Use
IT Audit Methodoloies
Comparison of Methods - Results
Standardisation
Independence
Certifyability
Applicability in practice
Adaptability
Extent of Scope
Presentation of Results
Efficiency
Update frequency
Ease of Use
CobiT
BS 7799
BSI
3.4
3.3
2.7
2.8
3.3
3.1
1.9
3.0
3.1
2.3
3.3
3.6
3.3
3.0
2.8
2.9
2.2
2.8
2.4
2.7
3.1
3.5
3.0
3.1
3.3
2.7
2.6
3.0
3.4
2.8
ITSEC/CC
3.9
3.9
3.7
2.5
3.0
2.6
1.7
2.5
2.8
2.0
Scores between 1 (low) and 4 (high) - Scores for CobiT, BS7799, BSI from ISACA Swiss chapter; score for ITSEC/CC form H.P. Winiger
IT Audit Methodoloies
CobiT - Assessment
IT Audit Methodoloies
BS 7799 - Assessment
IT Audit Methodoloies
BSI - Assessment
IT Audit Methodoloies
ITSEC/CC - Assessment
IT Audit Methodoloies
Use of Methods for IT Audits

CobiT: Audit method for all IT processes

ITSEC, CC: Systematic approach for evaluations

BS7799, BSI: List of detailed security measures to be used as best practice
documentation

Detailed audit plans, checklists, tools for technical audits (operating systems, LANs,
etc.)

What is needed in addition:

Audit concept (general aspects, infrastructure audits, application audits)
Herzlichen Dank
für Ihr Interesse an
IT Audit Methodologies