WAPO09 Manage Service Agreements Audit Assurance Program - Icq - Eng - 0814

APO09 Manage Service Agreements
Audit/Assurance Program
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ISACA has designed and created APO09 Manage Service Agreements Audit/Assurance Program (the ‘Work’) primarily as an
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outcome. The Work should not be considered inclusive of all proper information, procedures and tests or exclusive of other
information, procedures and tests that are reasonably directed to obtaining the same results. In determining the propriety of any
specific information, procedure or test, assurance professionals should apply their own professional judgement to the specific
circumstances presented by the particular systems or information technology environment.
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ISBN 978-1-60420-575-6
APO09 Manage Service Agreements Audit/Assurance Program
© ISACA 2014 All rights reserved. 2

ISACA wishes to recognize:
Development Team
Stefanie Grijp, PwC, Belgium
Bart Peeters, CISA, PwC, Belgium
Dirk Steuperaert, CISA, CGEIT, CRISC, IT In Balance BVBA, Belgium
Sven Van Hoorebeeck, PwC, Belgium
Expert Reviewers
Steven De Haes, University of Antwerp - Antwerp Management School, Belgium
John E. Jasinski, CISA, CGEIT, ISO20K, ITIL Expert, SSBB, USA
Joanna Karczewska, CISA, Poland
Patricia Prandini, CISA, CRISC, Universidad de Buenos Aires, Argentina
Abdul Rafeq, CISA, CGEIT, CIA, FCA, Wincer Infotech Limited, India
Claus Rosenquist, CISA, CISSP, Nets Holding, Denmark
Lily Shue, CISA, CISM, CGEIT, CRISC, LMS Associates LLC, USA
David A. Williams, CRISC, PMP, OceanFirst Bank, USA
Nikolaos Zacharopoulos, CISA, CISSP, MerckGroup, Germany
Daniel Zimerman, CISA, CRISC, CISSP, CEPT, CIH, GCIH, IQ Solutions, USA
Tichaona Zororo, CISA, CISM, CGEIT, CRISC, CIA, CRMA, EGIT I Enterprise Governance of IT (Pty) Ltd., South Africa
ISACA Board of Directors

Robert E Stroud, CGEIT, CRISC, CA, USA, International President
Steven A. Babb, CGEIT, CRISC, ITIL, Vodafone, UK, Vice President
Garry J. Barnes, CISA, CISM, CGEIT, CRISC, BAE Systems Detica, Australia, Vice President
Robert A. Clyde, CISM, Adaptive Computing, USA, Vice President
Ramses Gallego, CISM, CGEIT, CCSK, CISSP, SCPM, Six Sigma Black Belt, Dell, Spain, Vice President
Theresa Grafenstine, CISA, CGEIT, CRISC, CGAP, CGMA, CIA, CPA, US House of Representatives, USA, Vice President
Vittal R. Raj, CISA, CISM, CGEIT, CRISC, CFE, CIA, CISSP, FCA, Kumar & Raj, India, Vice President
Tony Hayes, CGEIT, AFCHSE, CHE, FACS, FCPA, FIIA, Queensland Government, Australia, Past International President
Gregory T. Grocholski, CISA, The Dow Chemical Co., USA, Past International President
Debbie A. Lew, CISA, CRISC, Ernst & Young LLP, USA, Director
Frank K.M. Yam, CISA, CIA, FHKCS, FHKIoD, Focus Strategic Group Inc., Hong Kong, Director
Alexander Zapata Lenis, CISA, CGEIT, CRISC, ITIL, PMP, Grupo Cynthus S.A. de C.V., Mexico, Director
Knowledge Board
Steven A. Babb, CGEIT, CRISC, ITIL, Vodafone, UK, Chairman
Rosemary M. Amato, CISA, CMA, CPA, Deloitte Touche Tohmatsu Ltd., The Netherlands
Neil Patrick Barlow, CISA, CISM, CRISC, CISSP, IntercontinentalExchange, Inc. NYSE, UK
Charlie Blanchard, CISA, CISM, CRISC, CIPP/US, CIPP/E, CISSP, FBCS, ACA, Amgen Inc., USA
Sushil Chatterji, CGEIT, Edutech Enterprises, Singapore
Phil J. Lageschulte, CGEIT, CPA, KPMG LLP, USA
Anthony P. Noble, CISA, Viacom, USA
Jamie Pasfield, CGEIT, ITIL V3, MSP, PRINCE2, Pfizer, UK
Ivan Sanchez Lopez, CISA, CISM, ISO 27001 LA, CISSP, DHL Global Forwarding & Freight, Germany
Guidance and Practices Committee

Phil James Lageschulte, CGEIT, CPA, KPMG LLP, USA, Chairman
John Jasinski, CISA, CGEIT, ISO20K, ITIL Exp, SSBB, ITSMBP, USA
Yves Marcel Le Roux, CISM, CISSP, CA Technologies, France
Aureo Monteiro Tavares Da Silva, CISM, CGEIT, Brazil
Jotham Nyamari, CISA, Deloitte, USA
James Seaman, CISM, CRISC, A.Inst.IISP, CCP, QSA, RandomStorm Ltd, UK
Gurvinder Singh, CISA, CISM, CRISC, Australia
Siang Jun Julia Yeo, CISA, CRISC, CPA (Australia), MasterCard Asia/Pacific Pte. Ltd., Singapore
Nikolaos Zacharopoulos, CISA, CISSP, MerckGroup, Germany

Table of Contents
Page
Introduction.................................................................................................................................................................... 5
Assurance Engagement Approach Based on COBIT 5.................................................................................................5
Generic Audit/Assurance Program................................................................................................................................ 6
Customization of the Audit/Assurance Program.....................................................................................................6
About the Example Audit/Assurance Program: APO09...............................................................................................6
Assurance Engagement: Manage Service Agreements...............................................................................................7
Assurance Topic..................................................................................................................................................... 7
Goal of the Review................................................................................................................................................. 7
Scoping................................................................................................................................................................... 7
COBIT 5-based Assurance Engagement Approach......................................................................................................7
Phase A—Determine Scope of the Assurance Initiative........................................................................................8
Phase B—Understand Enablers, Set Suitable Assessment Criteria and Perform the Assessment.....................12
Phase C—Communicate the Results of the Assessments...................................................................................29

Introduction
This document contains an example audit/assurance program for a COBIT 5 process, based on the generic structure
developed in section 2B of COBIT 5 for Assurance1.
Figure 1—Generic COBIT 5-based Assurance Engagement Approach
Important Note
The engagement approach is based on, but differs slightly from the generic approach described in COBIT 5 for
Assurance:
 The order in which the enablers are discussed is different: the engagement approach described here is a
process audit/assurance program; consequently the Process enabler is discussed first.
 The remaining six enablers are also included in the program, because they are relevant for a process assurance
engagement as well. They have been grouped together to make the program more compact.
Assurance Engagement Approach Based on COBIT 5

The COBIT 5 framework explains that the enablers are interconnected, e.g., processes use Organisational Structures
as well as Information items (inputs [I] and outputs [O]). When developing the audit/assurance program, it will become
clear that when all possible entities of all enablers are included in the scope and reviewed in detail, there is potential
for duplication.
In the development of this audit/assurance program, care has been taken to avoid or minimize duplication, meaning
that:
1
See www.isaca.org/COBIT/Pages/Assurance-product-page.aspx for more information on COBIT 5 for Assurance.

 Some aspects of a process also relate to another enabler and are assessed there, e.g., inputs and outputs can
also be classified under the Information enabler heading and covered in detail there.
 Some aspects relating to Skills and Competencies are to a large extent covered by process APO07 Manage
human resources.
In practice, assurance professionals will have to use their own professional judgment when developing their own
customized audit/assurance programs, to avoid duplication of work.
In addition, while audit/assurance programs will be available for each process, in practice, a group of processes are
often selected for audit. Therefore, a relevant set of audit/assurance programs of the applicable processes will need to
be selected for conducting assurance.
Generic Audit/Assurance Program

The assurance approach depicted in figure 1 is described in more detail and developed into a generic
audit/assurance program—including guidance on how to proceed during each step—in section 2B of COBIT 5 for
Assurance. This audit/assurance program is:
 Fully aligned with COBIT 5:
It explicitly references all seven enablers. In other words, it is no longer exclusively process-focused; it also
uses the different dimensions of the enabler model to cover all aspects contributing to the performance of the
enablers.
It references the COBIT 5 goals cascade to ensure that detailed objectives of the assurance engagement
can be put into the enterprise and IT context, and concurrently it enables linkage of the assurance objectives
to enterprise and IT risk and benefits.
 Comprehensive yet flexible. The generic program is comprehensive because it contains assurance steps
covering all enablers in quite some detail, yet it is also flexible because this detailed structure enables clear and
well-understood scoping decisions to be made. That is, the assurance professional can decide to not cover a set
of enablers or some enabler instances and, while the decision will reduce the scope and related assurance
engagement effort, the issue of what is or is not covered will be quite transparent to the assurance engagement
user.
 Easy to understand, follow and apply because of its clear structure:
The table follows the flow described in figure 1, but splits each phase into different steps and substeps.
For each step, a short description is included, as is guidance for the assurance professional on how to
proceed with the step (text in italics).
Additional guidance on how to use other IT assurance-related standards for performing assurance can be found in
section 3 of COBIT 5 for Assurance.
Customization of the Audit/Assurance Program
Customization and completion of the example audit/assurance program in this document is required, and consists of
refining the scope by selecting goals and enabler instances—the lists included in the example are comprehensive, yet
still are examples (i.e., different strategic priorities of the enterprise may dictate a different scope). The lists can also
be considered prohibitive by some, as they can lead to a very broad scope, and therefore a very expensive assurance
engagement; selection and prioritization will be required. The assurance professional will need to consider the
following steps:
 Determine the stakeholders of the assurance initiative and their stake.
 Determine the assurance objectives based on assessment of the internal and external environment/context,
including the strategic objectives, goals (figures 40 and 41 of COBIT 5 for Assurance) and priorities of the
enterprise.
 Determine the enablers in scope and the instance(s) of the enablers in scope.
About the Example Audit/Assurance Program: APO09

In the next section, the assurance topic at hand—process APO09 Manage service agreements—is fully addressed
based on the generic audit/assurance program. The detailed program contains the following additional information:
 In the Guidance column, the shaded text is specific to the example and provides practical guidance, e.g.,
examples of the Organisational Structures to include in scope, setting assessment criteria for the different
enablers and actually assessing the different enablers.

 Two additional columns are included, in which the assurance professional can identify and cross-reference issues
and record comments.
Assurance Engagement: Manage service agreements
Assurance Topic
The topic covered by this document is process APO09 Manage service agreements.
Goal of the Review
The goal of the review is to provide assurance over the APO092 process that ensures:
 IT services and service levels meet current and future enterprise needs.
Scoping
The scope of the assurance engagement is expressed as a function of the seven COBIT 5 enablers, with a focus on
the Process enabler. The process content is taken directly from the detailed process descriptions in COBIT 5:
Enabling Processes, i.e., these are standard COBIT 5 processes. Other enablers are also directly based on the same
process descriptions, e.g., the Organisational Structures and Information items.
Other enablers are described in a more generic way and may require customization before the audit/assurance
program can be applied.
COBIT 5-based Assurance Engagement Approach

The audit/assurance program is divided into three sections:
 Phase A—Determine Scope of the Assurance Initiative—In phase A of the assurance workflow, the auditor
scopes the assurance engagement. This process defines the scope in the COBIT 5 terms of enterprise goals, IT-
related goals and enablers.
 Phase B—Understand Enablers, Set Suitable Assessment Criteria and Perform the Assessment—In phase
B of the assurance workflow, the auditor:
– Builds an understanding of the subject matter over which assurance needs to be provided. The subject
matter is expressed in terms of COBIT 5 enablers.
– Obtains agreement over the assessment criteria that will be used during the assurance engagement.
– Assesses the design and outcomes of the enablers.
 Phase C—Communicate the Results of the Assessments—In phase C of the assurance workflow, the auditor
communicates the observations to the initiative stakeholders. This includes carefully documenting all weaknesses
or exceptions found and communicating them to stakeholders effectively and efficiently, with a view to initiating
the appropriate response.
2
Additional related guidance for APO09 can be found in COBIT 5: Enabling Processes, p. 96.

Phase A—Determine Scope of the Assurance Initiative

Issue Cross-
Ref. Assurance Step Guidance Comment
reference
Determine the stakeholders of the
A-1
assurance initiative and their stake.
A-1.1 Identify the intended user(s) of the assurance Intended user(s) of Describe the users of the assurance report and their stakes.
report and their stake in the assurance the assurance report
engagement. This is the assurance objective.
A-1.2 Identify the interested parties, accountable Accountable and Describe the accountable and responsible parties for the
and responsible for the subject matter over responsible parties subject matter over which assurance is to be provided; COBIT
which assurance needs to be provided. for the subject matter 5 includes a summary description of a comprehensive set of
roles that can be used as starting point for this audit step
(COBIT 5 framework, appendix 6, p.76); COBIT 5 for
Assurance also provides a summary description of a
comprehensive set of assurance roles, see section 2A,
chapter 4, p.37.
Determine the assurance objectives based Assurance objectives are essentially a more detailed and tangible expression of those
on assessment of the internal and external enterprise objectives relevant to the subject of the assurance engagement.
environment/context and of the relevant risk
and related opportunities (i.e., not achieving Enterprise objectives can be formulated in terms of the generic enterprise goals (COBIT 5
A-2 the enterprise goals). framework) or they can be expressed more specifically.
Objectives of the assurance engagement can be expressed using the COBIT 5

enterprise goals, the IT-related goals (which relate more to technology), information
goals or any other set of specific goals.
Understand the enterprise strategy and Inquire with executive management or through available documentation (corporate
A-2.1 priorities. strategy, annual report…) about the enterprise strategy and priorities for the coming
period, and document them to the extent the process under review is relevant.
A-2.2 Understand the internal context of the Identify all internal environmental factors that could influence the performance of the
enterprise. process under review.
A-2.3 Understand the external context of the Identify all external environmental factors that could influence the performance of the
enterprise. process under review.
A-2.4 Given the overall assurance objective, The following goals can be retained as key goals to be supported, in reflection of
translate the identified strategic priorities into enterprise strategy and priorities.3
concrete objectives for the assurance Key goals Enterprise goals:
engagement.  EG01 Stakeholder value of business investments
 EG02 Portfolio of competitive products and services
 EG07 Business service continuity and availability
 EG08 Agile responses to a changing business environment
 EG11 Optimisation of business process functionality
A-2.4
IT-related goals:
Cont.
 ITG07 Delivery of IT services in line with business requirements
 ITG14 Availability of reliable and useful information for decision
making
Additional goals Enterprise goals:
 EG06 Customer-oriented service culture
 EG09 Information based strategic decision making
IT-related goals:


Issue Cross-
reference
 ITG01 Alignment of IT and business strategy
 ITG04 Managed IT-related business risk
 ITG05 Realised benefits from IT-enabled investments and
services portfolio
 ITG06 Transparency of IT costs, benefits and risk
 ITG08 Adequate use of applications, information and
technology solutions
 ITG09 IT agility
 ITG10 Security of information, processing infrastructure and
applications
 ITG11 Optimisation of IT assets, resources and capabilities
 ITG13 Delivery of programmes delivering benefits on time, on
budget, and meeting requirements and quality standards
 ITG15 IT compliance with internal policies
A-2.5 Define the organizational boundaries of the Describe the organizational boundaries of the assurance engagement, i.e., to which
assurance initiative. organizational entities the review is limited. All other aspects of scope limitation are
identified during phase A-3.
The scope of this assurance engagement is a process. Nevertheless, as per the COBIT 5
Determine the enablers in scope and the
A-3 enabler model, all related enablers will have to be considered for inclusion in the scope as
instance(s) of the enablers in scope.
well.
A-3.1 Define the Process in scope of the review. The following process as defined in COBIT 5: Enabling Processes is in scope of this
assurance engagement: APO09 Manage service agreements.
A-3.2 Define the related enablers. Principles, Policies and Frameworks: In the context of this process review, and taking
into account the goals identified in A-2.4, the following Principles, Policies and
Frameworks could be considered in scope of the review4:
Related enablers include:
 <list here the most relevant Principles, Policies and Framework elements>
 Principles, Policies and Frameworks
 Organisational Structures Organisational Structures: Based on the process under review, the following
 Culture, Ethics and Behaviour Organisational Structures and functions are considered to be in scope of this assurance
 Information engagement, and available resources will determine which ones will be reviewed in
 Services, Infrastructure and detail:5
Applications  Chief operating officer (COO)
 Peoples, Skills and Competencies  Business executives
 Business process owners
 Chief information officer (CIO)
3
The suggested set of enterprise goals can and should vary with enterprise strategy and priorities. However, in this generic program the following logic was applied: first the mapping table between
IT processes and IT-related goals (COBIT 5: Enabling Processes, appendix B, p.227-229) was used. The mappings between the process at hand and the IT goals listed as ‘P’ are retained as key
IT-related goals. The mappings listed as ‘S’ are retained as additional IT-related goals. Next, the mapping table between enterprise goals and IT-related goals (COBIT 5: Enabling Processes,
appendix B, p.226) is used. The previously selected key IT-related goals are looked up, and those enterprise goals that support half or more of the IT-related goals as ‘P’ are retained as key
enterprise goals. The remaining enterprise goals listed as ‘P’ are retained as additional enterprise goals. Again, after application of the logic described here, the resulting set of goals should
be reviewed and tailored if necessary.
4
The logic applied here is the following: if there are any Policies or Frameworks identified as inputs or outputs of any of the process practices of the process under review, they will be included
here.
5
Only those roles that have an ‘A’ or ‘R’ in the RACI chart of the process are included here. Roles are taken from the RACI charts in COBIT 5: Enabling Processes; some more specific roles may
be taken from COBIT 5 for Assurance, COBIT 5 for Risk or COBIT 5 for Information Security.

Issue Cross-
reference
 Head IT operations
 Head IT administration
 Service manager
CuIture, Ethics and Behaviour: In the context of this process review, the following
enterprisewide Behaviours are in scope:
 <list here the most relevant Behaviour elements>
Information items: Based on the process under review, the following Information items
are considered to be in scope of this assurance engagement, and available resources will
determine which ones will be reviewed in detail.6
APO09.01:
 Identified gaps in IT services to the business (O)
 Definitions of standard to the business (O)
APO09.02:
 Approved resources plan (I)
 Communication of resourcing strategies (I)
 Updated portfolios of programmes, services and assets (I)
 Service catalogues (O)
APO09.03:
A-3.2  Customer requirements for quality management (I)
Cont.  SLAs (O)
 Operational level agreements (OLAs) (O)
APO09.04:
 Remedial actions to address resource management deviations (I)
 Service level performance reports (O)
 Investment portfolio performance reports (I)
 Corrective actions to improve benefit realisation (I)
 Benefit results and related communications (I)
 Satisfaction analyses (I)
 Results of quality reviews and audits (I)
 Root causes of quality delivery failures (I)
 Results of solution and service delivery quality monitoring (I)
 Classified and prioritised incidents and service requests (I)
 Closed service requests and incidents (I)
 Request fulfilment status and trends report (I)
 Incident status and trends reports (I)
 Improvement action plans and remediations (O)
APO09.05:
6
Leverage the inputs and outputs (also referred to as work products) described for each process practice in COBIT 5: Enabling Processes to identify the most relevant or important information
items. All inputs and outputs are listed here, with those work products written in italic font to be dealt with (in more detail) as part of the Information enabler.

Issue Cross-
reference
 Feedback on allocation and effectiveness of resources and capabilities (I)
 Results of quality of service, including customer feedback (I)
 Evaluations against SLAs (I)
 Updated SLAs (O)
Services, Infrastructure and Applications: In the context of this process review, and
taking into account the goals identified in A-2.4, the following Services and related
Infrastructure or Applications could be considered in scope of the review:
 <list here the most relevant Services, Infrastructure and Applications components in
scope>
People, Skills and Competencies: In the context of this process review, taking into
account key processes and key roles, the following Skill sets are included in scope:
 <list here the most relevant Skill sets required>


Phase B—Understand Enablers, Set Suitable Assessment Criteria and Perform the Assessment
Issue Cross-
Ref. Assurance Steps and Guidance Comment
reference
B-1 Agree on metrics and criteria for enterprise goals and IT-related goals.
Assess enterprise goals and IT-related goals.
B-1.1 Obtain (and agree on) metrics for enterprise goals and expected values of the metrics and assess whether enterprise goals in scope are
achieved.
Leverage the list of suggested metrics for the enterprise goals to define, discuss and agree on a set of relevant, customized metrics for the
enterprise goals, taking care that the suggested metrics are driven by the performance of the topic of this assurance initiative.
Next, agree on the expected values for these metrics, i.e., the values against which the assessment will take place.
The following metrics and expected values are agreed on for the key enterprise goals defined in step A-2.4.
Enterprise Goal Metric Expected Outcome (Ex) Assessment Step
EG01 Stakeholder value  Percent of investments where Agree on the expected In this step, the related metrics for each
of business investments value delivered meets values for these metrics, goal will be reviewed and an assessment
stakeholder expectations i.e., the values against will be made whether the defined criteria
 Percent of products and which the assessment will are achieved.
services where expected take place.
benefits are realised
 Percent of investments where
claimed benefits are met or
exceeded
EG02 Portfolio of  Percent of products and Agree on the expected In this step, the related metrics for each
competitive products services that meet or exceed values for these metrics, goal will be reviewed and an assessment
and services targets in revenues and/or i.e., the values against will be made whether the defined criteria
market share which the assessment will are achieved.
 Ratio of products and services take place.
per life cycle phase
 Percent of products and
services that meet or exceed
customer satisfaction targets
 Percent of products and
services that provide
competitive advantage
EG07 Business service  Number of customer service Agree on the expected In this step, the related metrics for each
continuity and interruptions causing values for these metrics, goal will be reviewed and an assessment
availability significant incidents i.e., the values against will be made whether the defined criteria
 Business cost of incidents which the assessment will are achieved.
 Number of business take place.
processing hours lost due to
unplanned service
interruptions
 Percent of complaints as a
function of committed service
availability targets
EG08 Agile responses  Level of board satisfaction Agree on the expected In this step, the related metrics for each
to a changing business with enterprise values for these metrics, goal will be reviewed and an assessment
environment responsiveness to new i.e., the values against will be made whether the defined criteria
requirements which the assessment will are achieved.
 Number of critical products take place.

Issue Cross-
reference
B-1.1 and services supported by up-
Cont. to-date business processes
 Average time to turn strategic
enterprise objectives into an
agreed on and approved
initiative
EG11 Optimisation of  Frequency of business process Agree on the expected In this step, the related metrics for each
business process capability maturity values for these metrics, goal will be reviewed and an assessment
functionality assessments i.e., the values against will be made whether the defined criteria
 Trend of assessment results which the assessment will are achieved.
 Satisfaction levels of board take place.
and executives with business
process capabilities
B-1.2 Obtain (and agree on) metrics for IT-related goals and expected values of the metrics and assess whether IT-related goals in scope are
achieved.
The following metrics and expected values are agreed on for the key IT-related goals defined in Step A-2.4.
IT-related Goal Metric Expected Outcome (Ex) Assessment Step
ITG07 Delivery of IT  Number of business Agree on the expected In this step, the related metrics for each
services in line with disruptions due to IT service values for the IT-related goal will be reviewed and an assessment
business requirements incidents goal metrics, i.e., the will be made whether the defined criteria
 Percent of business values against which the are achieved.
stakeholders satisfied that IT assessment will take place.
service delivery meets
agreed-on service levels
 Percent of users satisfied with
the quality of IT service
delivery
ITG14 Availability of  Level of business user Agree on the expected In this step, the related metrics for each
reliable and useful satisfaction with quality and values for the IT-related goal will be reviewed and an assessment
information for decision timeliness (or availability) of goal metrics, i.e., the will be made whether the defined criteria
making management information values against which the are achieved.
 Number of business process assessment will take place.
incidents caused by non-
availability of information
 Ratio and extent of erroneous
business decisions where
erroneous or unavailable
information was a key factor
Obtain understanding of the Process in scope and set suitable assessment criteria.
B-2
Assess the Process. 7
B-2.1 Understand the Process purpose.
The purpose of process APO09 is as per the standard COBIT 5 process statement: ‘Ensure that IT services and service levels meet current
and future enterprise needs’.
B-2.2 Understand the Process goals and related metrics and define expected values (criteria), and assess whether the Process goals (outcomes)
are achieved, i.e., assess the effectiveness of the Process.
7
Because this is a process audit/assurance program, several of the assurance steps from COBIT 5 for Assurance have been combined or removed.
Issue Cross-
reference
The process APO09 Manage service agreements has three standard defined process goals,
as described in COBIT 5: Enabling Processes, chapter 5, p. 93. Based on these goals and
their related metrics, the subset of following goals and associated metrics are defined for this
process.
Process Goal Related Metric Criteria/Expected Value Assessment Step
The enterprise can  Number of business Agree on the expected In this step, the related metrics for each
effectively utilise IT processes with undefined values for the Process goal goal will be reviewed and an assessment
services as defined in a service agreements. metrics, i.e., the values will be made whether the defined criteria
catalogue. against which the are achieved.
assessment will take place.
Service agreements  Percent of live IT services Agree on the expected In this step, the related metrics for each
reflect enterprise needs covered by service values for the Process goal goal will be reviewed and an assessment
and the capabilities of agreements metrics, i.e., the values will be made whether the defined criteria
IT.  Percent of customers satisfied against which the are achieved.
that service delivery meets assessment will take place.
agreed-on levels
IT services perform as  Number and severity of Agree on the expected In this step, the related metrics for each
stipulated in service service breaches values for the Process goal goal will be reviewed and an assessment
agreements.  Percent of services being metrics, i.e., the values will be made whether the defined criteria
monitored to service levels against which the are achieved.
 Percent of service targets assessment will take place.
being met
The process APO09 Manage service agreements is Each practice is typically implemented through a number of activities, and
described in COBIT 5: Enabling Processes. a well-designed process will implement all these practices and activities.
The Process requires a number of management practices to be
implemented, as described in the process description in the
same guide. These are:
 A sound process design
 The reference against which the process will be assessed
in phase C, with the criteria as mentioned, i.e., all
management practices are expected to be fully
implemented.
Reference Assessment Step
Process Practice
B-2.2 APO09.01 Identify IT Assess by applying appropriate audit techniques (interview, observation, testing) whether the management
Cont. services. practice is effectively implemented through the following typical (control) activities:
1. Assess current IT services and service levels to identify gaps between existing services and the business
activities they support. Identify areas for improvement of existing services and service level options.
2. Analyse, study and estimate future demand and confirm capacity of existing IT-enabled services.
3. Analyse business process activities to identify the need for new or redesigned IT services.
4. Compare identified requirements to existing service components in the portfolio. If possible, package existing
service components (IT services, service level options and service packages) into new service packages to
meet identified business requirements.
5. Where possible, match demands to service packages and create standardised services to obtain overall
efficiencies.

Issue Cross-
reference
6. Regularly review the portfolio of IT services with portfolio management and business relationship
management to identify obsolete services. Agree on retirement and propose change.
Compare the RACI chart as included in the reference process in COBIT 5: Enabling Processes with the actual
accountability and responsibility for this practice and assess whether:
 Accountability and responsibility are assigned and assumed.
 Accountability and responsibility are assigned at the appropriate level in the organisation.
APO09.02 Catalogue IT- Assess by applying appropriate audit techniques (interview, observation, testing) whether the management
enabled services. practice is effectively implemented through the following typical (control) activities:
1. Publish in catalogues relevant live IT-enabled services, service packages and service level options from the
portfolio.
2. Continually ensure that the service components in the portfolio and the related service catalogues are
complete and up to date.
3. Inform business relationship management of any updates to the service catalogues.
APO09.03 Define and Assess by applying appropriate audit techniques (interview, observation, testing) whether the management
prepare service practice is effectively implemented through the following typical (control) activities:
agreements.
1. Analyse requirements for new or changed service agreements received from business relationship
management to ensure that the requirements can be matched. Consider aspects such as service times,
availability, performance, capacity, security, continuity, compliance and regulatory issues, usability, and
demand constraints.
2. Draft customer service agreements based on the services, service packages and service level options in the
relevant service catalogues.
3. Determine, agree on and document internal operational agreements to underpin the customer service
agreements, if applicable.
4. Liaise with supplier management to ensure that appropriate commercial contracts with external service
providers underpin the customer service agreements, if applicable.
5. Finalise customer service agreements with business relationship management.
B-2.2  Accountability and responsibility are assigned and assumed.
Cont.  Accountability and responsibility are assigned at the appropriate level in the organisation.
APO09.04 Monitor and Assess by applying appropriate audit techniques (interview, observation, testing) whether the management
report service levels. practice is effectively implemented through the following typical (control) activities:
1. Establish and maintain measures to monitor and collect service level data.
2. Evaluate performance and provide regular and formal reporting of service agreement performance, including
deviations from the agreed-on values. Distribute this report to business relationship management.
3. Perform regular reviews to forecast and identify trends in service level performance.
4. Provide the appropriate management information to aid performance management.
5. Agree on action plans and remediations for any performance issues or negative trends.

Issue Cross-
reference
APO09.05 Review Assess by applying appropriate audit techniques (interview, observation, testing) whether the management
service agreements and practice is effectively implemented through the following typical (control) activities:
contracts.
1. Regularly review service agreements according to the agreed-on terms to ensure that they are effective and
up to date and changes in requirements, IT-enabled services, service packages or service level options are
taken into account, when appropriate.
B-2.3 Agree on the Process work products (inputs and outputs as defined in the process practices description) that are expected to be present
(process design).
Assess the extent to which the process work products are available.
The Process APO09 identifies a set of inputs and outputs for the different management Criteria: All listed work products should
practices. The most relevant of these work products (and those not assessed as Information demonstrably exist and be used.
items in scope in section A-3.2) are identified as follows, as well as the criteria against which
they will be assessed, i.e., existence and usage.
Process Practice Work Product8 Assessment Step
APO09.01  Identified gaps in IT services to the business (O)
 Definitions of standard to the business (O)
APO09.02  Approved resources plan (I)
 Communication of resourcing strategies (I) Apply appropriate auditing techniques to
determine for each work product:
 Updated portfolios of programmes, services and assets (I)
 Existence of the work product
APO09.03  Customer requirements for quality management (I)  Appropriate use of the work product
APO09.04  Remedial actions to address resource management
deviations (I)
 Service level performance reports (O)
 Investment portfolio performance reports (I)
B-2.3
Cont.  Corrective actions to improve benefit realisation (I)
 Benefit results and related communications (I)
 Satisfaction analyses (I)
 Root causes of quality delivery failures (I)
 Results of solution and service delivery quality monitoring (I)
 Classified and prioritised incidents and service requests (I)
 Closed service requests and incidents (I)
 Request fulfilment status and trends report (I)
 Incident status and trends reports (I)
8
Only the work products not already dealt with (in more detail) as part of the Information enabler are listed here.
Issue Cross-
reference
 Improvement action plans and remediations (O)
APO09.05  Feedback on allocation and effectiveness of resources and
capabilities (I)
 Evaluations against SLAs (I)
 Updated SLAs (O)
B-2.4 Agree on the Process capability level to be achieved by the process.
Process APO09 is—given the strategic priorities—important, and will require the following Process capability level and attributes, which is
equivalent to achieving a Process capability level _____.9
B-3 Obtain understanding of the Principles, Policies and Frameworks in scope.
Assess Principles, Policies and Frameworks.
Repeat steps B-3.1 through B-3.5 for all Principles, Policies and Frameworks in scope.
B-3.1 Understand the Principles, Policies and Frameworks context.
Obtain understanding of the overall system of internal control and the associated Principles, Policies and Frameworks.
B-3.2 Understand the stakeholders of the Principles, Policies and Frameworks
Understand the stakeholders in the policies. The stakeholders for the policies include those setting the policies and those who need to be in
compliance with the policies.
B-3.3 Understand the goals for the Principles, Policies and Frameworks, and the related metrics, and agree on expected values.
Assess whether the Principles, Policies and Frameworks goals (outcomes) are achieved, i.e., assess the effectiveness of the Principles,
Policies and Frameworks.
Goal Criteria Assessment Step
Comprehensiveness The set of policies is Verify that the set of policies is comprehensive in its coverage.
comprehensive in its coverage.
Currency The set of policies is up to date. Verify that the set of policies is up to date. This at least requires:
This at least requires:  A regular validation of all policies whether they are still up to date
 A regular validation of all policies  An indication of the policies’ expiration date or date of last update
whether they are still up to date
 An indication of the policies’
expiration date or date of last
update
Flexibility The set of policies is flexible. It is Verify the flexibility of the set of policies, i.e., that it is structured in such a
structured in such a way that it is way that it is easy to add or update policies as circumstances require.
easy to add or update policies as
circumstances require.
Availability  Policies are available to all  Verify that policies are available to all stakeholders.
stakeholders.  Verify that policies are easy to navigate and have a logical and
 Policies are easy to navigate and hierarchical structure.
have a logical and hierarchical
structure.
B-3.4 Understand the life cycle stages of the Principles, Policies and Frameworks, and agree on the relevant criteria. Assess to what extent the
Principles, Policies and Frameworks life cycle is managed.
The life cycle of the IT-related policies is managed by the Process APO01. The review of this life cycle is therefore equivalent to a process
review of process APO01 Manage the IT management framework.
9
This step is warranted only if the process under review is a standard COBIT 5 governance or management process to which the ISO/IEC 15504 PAM can be applied. Any other processes, for which
no reference practices, work products or outcomes are approved, cannot use this assessment method, therefore the concept capability level does not apply.
Issue Cross-
reference
B-3.5 Understand good practices related to the Principles, Policies and Frameworks and expected values. Assess the Principles, Policies and
Frameworks design, i.e., assess the extent to which expected good practices are applied.
The assurance professional will, by using appropriate auditing techniques assess the following aspects.
Good Practice Criteria Assessment Step
Scope and validity The scope is described and the Verify that the scope of the framework is described and the validity date is
validity date is indicated. indicated.
Exception and  The exception and escalation  Verify that the exception and escalation procedure is described,
escalation procedure is explained and explained and commonly known.
commonly known.  Through observation of a representative sample, verify that the
 The exception and escalation exception and escalation procedure has not become de facto
procedure has not become de standard procedure.
B-3.5 facto standard procedure.
Cont. Compliance The compliance checking Verify that the compliance checking mechanism and non-compliance
mechanism and non-compliance consequences are clearly described and enforced.
consequences are clearly
described and enforced.
B-4 Obtain understanding of the Organisational Structures in scope.
Assess the Organisational Structures.
Repeat steps B-4.1 through B-4.5 for each Organisational Structure in scope, as determined in step A-3.2.
B-4.1 Understand the Organisational Structure context.
Identify and document all elements that can help to understand the context in which the Organisational Structure/role has to operate,
including:
 The overall organisation
 Management/process framework
 History of the role/structure
 Contribution of the Organisational Structure to achievement of goals
B-4.2 Understand all stakeholders of the Organisational Structure/function.
Determine through documentation review (policies, management communications, etc.) the key stakeholders of the role, i.e.:
 Incumbent of the role and/or members of the Organisational Structure
 Other key stakeholders affected by the decisions of the Organisational Structure/role
B-4.3 Understand the goals of the Organisational Structure, the related metrics and agree on expected values. Understand how these goals
contribute to the achievement of the enterprise goals and IT-related goals.
Organisational Structure Goal Assessment Step
Determine through interviews with key stakeholders and This step only applies if specific goals are defined. In that case, the
documentation review the goals of the Organisational assurance professional will use appropriate auditing techniques to:
Structures, i.e., the decisions for which they are  Identify the decisions made by the Organisational Structure.
10,11
accountable .  Assess whether decisions are appropriately documented and
Note: Very often, the goals of an Organisational Structure— communicated.
making decisions—are already described by some of the  Evaluate the decisions by, assessing whether:
process practices and/or process activities in COBIT 5: They have contributed to the achievement of the IT-related and
Enabling Processes. Therefore, they will be part of the process enterprise goals as anticipated.
review and should not be repeated here. Only when very Decisions are duly executed on a timely basis.
specific decisions would be required is there a need to list them
10
The RACI charts in COBIT 5: Enabling Processes can be leveraged as a starting point for the expected goals of a role or Organisational Structure.
11
The Organisational Structure/role as described may not exist under the same name in the enterprise; in that case, the closest Organisational Structure assuming the same responsibilities and
accountability should be considered.
Issue Cross-
reference
explicitly in this step.
B-4.4 Agree on the expected good practices for the Organisational Structure against which it will be assessed.
Assess the Organisational Structure design, i.e., assess the extent to which expected good practices are applied.
Operating principles  Operating principles are documented.  Verify whether operating principles are appropriately
 Regular meetings take place as documented.
defined in operating principles.  Verify that regular meetings take place as defined in the
 Meeting reports/minutes are available operating principles.
and are meaningful.  Verify that meeting reports/minutes are available and are
meaningful.
Composition The organisational structure’s composition Assess whether the Organisational Structure’s composition is
is balanced and complete, i.e., all required balanced and complete, i.e., all required stakeholders are
stakeholders are sufficiently represented. sufficiently represented.
Span of control  The span of control of The  Verify whether the span of control of the Organisational
B-4.4 Organisational Structure is defined. Structure is defined.
Cont.  The span of control is adequate, i.e.,  Assess whether the span of control is adequate, i.e., the
the Organisational Structure has the Organisational Structure has the right to make all decisions it
right to make all decisions it should. should.
 The span of control is in line with the  Verify and assess whether the span of control is in line with
overall enterprise governance the overall enterprise governance arrangements.
arrangements.
Level of authority/  Decision rights of the Organisation  Verify that decision rights of the Organisation Structure are
decision rights Structure are defined and defined and documented.
documented.  Verify whether decision rights of the Organisational Structure
 Decision rights of the Organisational are complied with and respected.
Structure are respected and complied
with (also a culture/behaviour issue).
Delegation of authority Delegation of authority is implemented in a Verify whether delegation of authority is implemented in a
meaningful way. meaningful way.
Escalation procedures Escalation procedures are defined and Verify the existence and application of escalation procedures.
applied.
B-4.5 Understand the life cycle and agree on expected values.
Assess the extent to which the Organisational Structure life cycle is managed.
Life Cycle Element Criteria Assessment Steps
Mandate  The Organisational Structure  Verify through interviews and observations that the Organisational
is formally established. Structure is formally established.
 The Organisational Structure  Verify through interviews and observations that the Organisational
has a clear, documented and Structure has a clear, documented and well-understood mandate.
well-understood mandate.
Monitoring  The performance of the  Verify whether the performance of the Organisational Structure and
Organisational Structure and its members is regularly monitored and evaluated by competent and
its members should be independent assessors.
regularly monitored and  Verify whether the regular evaluations have resulted in improvements
evaluated by competent and to the Organisational Structure, in its composition, mandate or any
independent assessors. other parameter.
 The regular evaluations

Issue Cross-
reference
should result in the required
continuous improvements to
the Organisational Structure,
either in its composition,
mandate or any other
parameter.
B-5 Obtain understanding of the Culture, Ethics and Behaviour in scope.
Assess Culture, Ethics and Behaviour.
Repeat steps B-5.1 through B-5.5 for each Culture, Ethics, and Behaviour aspect in scope.
B-5.1 Understand the Culture, Ethics and Behaviour context.
Understand the context of the Culture/Ethics/Behaviour, i.e.:
 What the overall corporate Culture is like
 Understand the interconnection with other enablers in scope:
Identify roles and structures that could be affected by the Culture.
Identify processes that could be affected by Culture, Ethics and Behaviour, including any processes in scope of the review.
B-5.2 Understand the major stakeholders of the Culture, Ethics and Behaviour.
Understand to whom the behaviour requirements will apply, i.e., understand who embodies the roles/structures expected to demonstrate the
correct set of Behaviours. This is usually linked to the roles and Organisational Structures identified in scope.
B-5.3 Understand the goals for the Culture, Ethics and Behaviour, and the related metrics and agree on expected values.
Assess whether the Culture, Ethics and Behaviour goals (outcomes) are achieved, i.e., assess the effectiveness of the Culture, Ethics and
Behaviour.
Define what constitutes desired and undesirable Behaviours Culture and especially Behaviours are associated to individuals and the
and why they are so classified, i.e., relate Behaviours to the Organisational Structures of which they are a part, therefore, by using
organisational ethics and values by which the enterprise wants appropriate auditing techniques, the assurance professional will:
to live in support of enterprise goals.  Identify individuals who must comply with the Behaviours under
review.
 Identify the Organisational Structures involved.
 Assess whether desired Behaviours can be observed.
 Assess whether undesirable Behaviours are absent.
Desired Behaviour (Culture, Ethics and Behaviour Goal) Assessment Step
B-5.4 Understand the life cycle stages of the Culture, Ethics and Behaviour, and agree on the relevant criteria.
Assess the extent to which the Culture, Ethics and Behaviour life cycle is managed.
(This aspect is already covered by the assessment of the good practices, so no additional assurance steps are defined here.)
B-5.5 Understand good practice when dealing with Culture, Ethics and Behaviour, and agree on relevant criteria.
Assess the Culture, Ethics and Behaviour design, i.e., assess to what extent expected good practices are applied.
Communication, Existence and quality of the Apply appropriate auditing techniques to assess whether the good practice
enforcement and rules communication is adequately applied, i.e., assessment criteria are met.
Incentives and rewards Existence and application of
appropriate rewards and incentives
Awareness Awareness of desired Behaviours

Issue Cross-
reference
B-6 Obtain understanding of the Information items in scope.
Assess Information items.
Repeat steps B-6.1 through B-6.5 for each Information item defined in scope in A-3.2.
B-6.1 Understand the Information item context:
 Where and when is it used?
 For what purpose is it used?
 Understand the connection with other enablers in scope, e.g.:
Used by which processes?
Which Organisational Structures are involved (see also B-4.2)?
Which services/applications are involved?
B-6.2 Understand the major stakeholders of the Information item.
Understand the stakeholders for the Information item, i.e., identify the:
 Information producer
 Information custodian
 Information consumer
Stakeholders should be at the appropriate organisational level.
B-6.3 Understand the major quality criteria for the Information item, the related metrics and agree on expected values.
Assess whether the Information item quality criteria (outcomes) are achieved, i.e., assess the effectiveness of the Information item.
Leverage the COBIT 5 Information enabler model12 focussing on the quality goals The assurance professional will, by
description to select the most relevant Information quality criteria for the Information item at using appropriate auditing techniques,
hand. Document expectations regarding information criteria. The COBIT 5 Information verify all quality criteria in scope and
enabler model identifies 15 different quality criteria—although all of them are relevant, it is assess whether the criteria are met.
nonetheless possible and recommended to focus on a subset of the most important criteria
for the Information item at hand.
Mark the quality dimensions with a ‘’ that are deemed most important (key criteria), and
by consequence will be assessed against the described criteria.
Quality Dimension Key Criteria Description Assessment Step
Accuracy
Objectivity
Believability
Reputation
Relevancy
Completeness
Currency
Amount of information
Concise representation
Consistent
representation
Interpretability
Understandability
B-6.3
Manipulation
12
COBIT 5 framework, appendix G, p.81-84
Issue Cross-
reference
Cont. Availability
Restricted access
B-6.4 Understand the life cycle stages of the Information item, and agree on the relevant criteria.
Assess to what extent the Information item life cycle is managed.
The life cycle of any Information item is managed through several business and IT-related processes. The scope of this review already
includes a review of (IT-related) processes so this aspect does not need to be duplicated here.
 When the Information item is internal to IT, the process review will have covered the life cycle aspects sufficiently.
 When the Information item also involves other stakeholders outside IT or other non-IT processes, some of the life cycle aspects
need to be assessed.
Mark the life cycle stages with a ‘’ that are deemed most important (key criteria), and by consequence will be assessed against the
described criteria.
Life Cycle Stage Key Criteria Description Assessment Step
Plan
Design
Build/acquire
Use/operate
Evaluate/monitor
Update/dispose
B-6.5 Understand important attributes of the Information item and expected values.
Assess the Information item design, i.e., assess the extent to which expected good practices are applied.
Good practices for Information items are defined as a series of attributes for the Information item13. The assurance professional will, by
using appropriate audit techniques, verify all attributes in scope and assess whether the attributes are adequately defined.
Mark the attributes with a ‘’ that are deemed most important (key criteria), and by consequence will be assessed against the
described criteria.
Attribute Key Criteria Description Assessment Step
Physical
Empirical
Syntactic
Semantic
Pragmatic
Social
13
COBIT 5 framework, appendix G, p. 81-84
Issue Cross-
reference
B-7 Obtain understanding of the Services, Infrastructure and Applications in scope.
Assess the Services, Infrastructure and Applications.
Repeat steps B-7.1 through B-7.5 for each Service, Infrastructure and Applications element in scope.
B-7.1 Understand the Services, Infrastructure and Applications context.
Understand the organisational and technological context of this service. Refer to step A-2.2 and A-2.3 and re-use that information to
understand the significance of this Service, Infrastructure and Application.
B-7.2 Understand the major stakeholders of the Services, Infrastructure and Applications.
Understand who will be the major stakeholders of the service, i.e., the sponsor, provider and users. Stakeholders will include a number of
organisational roles but could also link to Processes.
B-7.3 Understand the major goals for the Services, Infrastructure and Applications, the related metrics and agree on expected values.
Assess whether the Services, Infrastructure and Applications goals (outcomes) are achieved, i.e., assess the effectiveness of the Services,
Infrastructure and Applications.
Service description  The Service is clearly described.  Verify that the Service exists and is clearly described.
 The Service is available to all  Assess the quality of the Service description and of the Service
potential stakeholders offered.
 Verify the accessibility of the Service to all potential
stakeholders.
Service level definition Service levels are defined for:  Verify that the following aspects are dealt with in the Service
 Quality of the service deliverables level definitions:
 Cost Quality of the Service deliverables
 Timeliness Cost
Timeliness
 Verify to what extent Service levels are achieved.
Contribution to related The Service contributes to the Assess to what extent the Service contributes to the achievement of
enabler, IT-related and achievement of related enabler and IT- the related enabler goals and to the overall IT-related and enterprise
enterprise goals related and enterprise goals. goals.
B-7.4 Understand the life cycle stages of the Services, Infrastructure and Applications, and agree on the relevant criteria.
Assess the extent to which the Services, Infrastructure and Applications life cycle is managed.14
B-7.5 Understand good practice related to the Services, Infrastructure and Applications and expected values.
Assess the Services, Infrastructure and Applications design, i.e., assess to what extent expected good practices are applied.
Leverage the description of Services, Infrastructure and Applications in the COBIT 5 framework 15 to identify good practices related to
Services, Infrastructure And Applications. In general the following practices need to be implemented:
 Buy/build decision needs to be taken.
 Use of the Service needs to be clear.
Sourcing (buy/build) A formal decision—based on a business  Verify that a formal decision—based on a business case—was
case—needs to be taken regarding the taken regarding the sourcing of the Service.
sourcing of the Service.  Verify the validity and quality of the business case.
 Verify that the sourcing decision has been duly executed.
Use The use of the Service needs to be  Verify that the use of the Service is clear, i.e., it is known when
B-7.5 clear: and by whom the service needs to be used.
Cont.  When it needs to be used and by  Verify that actual use is in line with requirement above.
14
The life cycle of a service will be governed and managed by numerous of the COBIT 5 processes. As a consequence, a subset of the BAI and APO processes may have to be added to the scope
of the assurance engagement should it be required.
Issue Cross-
reference
whom  Verify that the actual Service output is adequately used.
 The required compliance levels  Verify that Service levels are monitored and achieved.
with the Service’s output
15
COBIT 5 framework, appendix G, p.85-86
Issue Cross-
reference
B-8 Obtain understanding of the People, Skills and Competencies in scope.
Assess People, Skills and Competencies.
Repeat steps B-8.1 through B-8.5 for each People, Skill and Competency aspect in scope.
B-8.1 Understand the People, Skills and Competencies context.
Understand the context of the Skill/Competency, i.e.:
 Where and when is it used?
 For what purpose is it used?
 Understand the connection with other enablers in scope, e.g.:
In which roles and structures is the Skill/Competency used? (See also B-4.1.)
Which behaviours are associated with the Skill/Competency?
B-8.2 Understand the major stakeholders for People, Skills and Competencies.
Identify to whom in the organisation the skill requirement applies.
B-8.3 Understand the major goals for the People, Skills and Competencies, the related metrics and agree on expected values.
Assess whether the People, Skills and Competencies goals (outcomes) are achieved, i.e., assess the effectiveness of the People, Skills
and Competencies.
For the People, Skills and Competencies at hand, the following goals and associated criteria can be addressed.
Experience Apply appropriate auditing techniques to assess whether the
Education People, Skills and Competencies goals are adequately achieved,
Qualification i.e., that assessment criteria are met.
Knowledge
Technical skills
Behavioural skills
Number of people with
appropriate skill level
B-8.4 Understand the life cycle stages of the People, Skills and Competencies, and agree on the relevant criteria.
Assess to what extent the People, Skills and Competencies life cycle is managed.
For the People, Skills and Competencies at hand, the life cycle phases and associated criteria can For the People, Skills and
be expressed in function of the process APO07. Competencies at hand the
assurance professional will perform
the following assessment steps.
Life Cycle Element Criteria Assessment Step
Plan Practice APO07.03, activity 1 (Define the required and currently Assess whether practice APO07.03
available skills and competencies of internal and external resources to activity 1 is implemented in relation
achieve enterprise, IT and process goals.) is implemented in relation to to this skill.
this skill.
Design
Practice APO07.03 activity 2 (Provide formal career planning and Assess whether practice APO07.03
professional development to encourage competency development, activity 2 is implemented in relation
opportunities for personal advancement and reduced dependence on to this skill.
key individuals.) is implemented in relation to this skill.
Practice APO07.03 activity 3 (Provide access to knowledge repositories

Issue Cross-
reference
B-8.4 to support the development of skills and competencies.) is implemented Assess whether practice APO07.03
Cont. in relation to this skill. activity 3 is implemented in relation
to this skill.
Build Practice APO07.03 activity 4 (Identify gaps between required and Assess whether practice APO07.03
available skills and develop action plans to address them on an activity 4 is implemented in relation
individual and collective basis, such as training [technical and to this skill.
behavioural skills], recruitment, redeployment and changed sourcing
strategies.) is implemented in relation to this skill.
Operate Practice APO07.03 activity 5 (Develop and deliver training programmes Assess whether practice APO07.03
based on organisational and process requirements, including activity 5 is implemented in relation
requirements for enterprise knowledge, internal control, ethical conduct to this skill.
and security.) is implemented in relation to this skill.
Evaluate Practice APO07.03 activity 6 (Conduct regular reviews to assess the Assess whether practice APO07.03
evolution of the skills and competencies of the internal and external activity 6 is implemented in relation
resources. Review succession planning.) is implemented in relation to to this skill.
this skill.
Update/dispose Practice APO07.03 activity 7 (Review training materials and Assess whether practice APO07.03
programmes on a regular basis to ensure adequacy with respect to activity 7 is implemented in relation
changing enterprise requirements and their impact on necessary to this skill.
knowledge, skills and abilities.) is implemented in relation to this skill.
B-8.5 Understand good practice related to the People, Skills and Competencies and expected values.
Assess the People, Skills and Competencies design, i.e., assess to what extent expected good practices are applied.
Good Practice Assessment Step
Skill set and Competencies are defined.  Determine that an inventory of Skills and Competencies is
maintained by organisational unit, job function and individual.
 Evaluate the relevance and the contribution of the Skills and
Competencies to the achievement of the goals of the
Organisational Structure, and by consequence, IT-related
goals and enterprise goals.
 Evaluate the gap analysis between necessary portfolio of
Skills and Competencies and current inventory of skills and
capabilities.
Skill levels are defined.  Assess the flexibility and performance of meeting Skills
development to address identified gaps between necessary
and current Skill levels.
 Assess the process for 360-degree performance evaluations.

Phase C—Communicate the Results of the Assessment

Ref. Assurance Step Guidance
C-1 Document exceptions and gaps.
C-1.1 Understand and document weaknesses and their impact on the • Illustrate the impact of enabler failures or weaknesses with numbers and scenarios of errors, inefficiencies
achievement of process goals. and misuse.
• Clarify vulnerabilities, threats and missed opportunities that are likely to occur if enablers do not perform
effectively.
C-1.2 Understand and document weaknesses and their impact on enterprise • Illustrate what the weaknesses would affect (e.g., business goals and objectives, enterprise architecture
goals. elements, capabilities, resources). Relate the impact of not achieving the enabler goals to actual cases in the
same industry and leverage industry benchmarks.
• Document the impact of actual enabler weaknesses in terms of bottom-line impact, integrity of financial
reporting, hours lost in staff time, loss of sales, ability to manage and react to the market, customer and
shareholder requirements, etc.
• Point out the consequence of non-compliance with regulatory requirements and contractual agreements.
• Measure the actual impact of disruptions and outages on business processes and objectives, and on
customers (e.g., number, effort, downtime, customer satisfaction, cost).
C-2 Communicate the work performed and findings.
C-2.1 Communicate the work performed.  Communicate regularly to the stakeholders identified in A-1 on progress of the work performed.
C-2.2 Communicate preliminary findings to the assurance engagement • Document the impact (i.e., customer and financial impact) of errors that could have been caught by effective
stakeholders defined in A-1. enablers.
• Measure and document the impact of rework (e.g., ratio of rework to normal work) as an efficiency measure
affected by enabler weaknesses.
• Measure the actual business benefits and illustrate cost savings of effective enablers after the fact.
• Use benchmarking and survey results to compare the enterprise’s performance with others.
• Use extensive graphics to illustrate the issues.
• Inform the person responsible for the assurance activity about the preliminary findings and verify his/her
correct understanding of those findings.
C-2.3 Deliver a report (aligned with the terms of reference, scope and agreed-
on reporting standards) that supports the results of the initiative and
enables a clear focus on key issues and important actions.

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APO09 Manage Service Agreements

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ISACA wishes to recognize:

ISACA Board of Directors

Guidance and Practices Committee

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Figure 1—Generic COBIT 5-based Assurance Engagement Approach

Assurance Engagement Approach Based on COBIT 5

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Generic Audit/Assurance Program

Customization of the Audit/Assurance Program

About the Example Audit/Assurance Program: APO09

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Assurance Engagement: Manage service agreements

Goal of the Review

COBIT 5-based Assurance Engagement Approach

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Phase A—Determine Scope of the Assurance Initiative

Objectives of the assurance engagement can be expressed using the COBIT 5

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Phase A—Determine Scope of the Assurance Initiative

Phase A—Determine Scope of the Assurance Initiative

Phase A—Determine Scope of the Assurance Initiative

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Practice APO07.03 activity 3 (Provide access to knowledge repositories

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Phase C—Communicate the Results of the Assessment

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