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 : www.bsi.bund.de/gshb/english/menue.htm
 ITSEC : www.itsec.gov.uk
 CC : 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
 11 processes (high-level control objectives)
 AI - Acquisition & Implementation
 6 processes (high-level control objectives)
 DS - Delivery & Support
 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
 DS 10 Manage Problems and Incidents
Capacity
 DS 11 Manage Data
 DS 4 Ensure Continuous Service
 DS 12 Manage Facilities
 DS 5 Ensure Systems Security
 DS 6 Identify and Attribute Costs  DS 13 Manage Operations
 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 IT Resources
Criteria  People
 Effectiveness  Applications
 Efficiency  Technology
 Confidentiality
 Facilities
 Integrity
 Data
 Availability
 Compliance
 Reliability

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 2.41Employees' 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 ( 22 safeguards)
 S4 - Hardware & Software ( 83 safeguards)
 S5 - Communications ( 62 safeguards)
 S6 - Contingency Planning ( 55 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 threats)
 T3 - Human Errors (31 threats)
 T4 - Technical Failure (32 threats)
 T5 - Deliberate acts (78 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  Assurance Classes
Functional Requirements  Assurance Families
 Functional Classes
CC Part 1  Assurance Components
Introduction and Model  Functional Families
 Introduction to  Detailed Requirements
 Functional
Approach Components  Evaluation Assurance
 Terms and Model Levels (EAL)
 Detailed Requirements
 Requirements for
Protection Profiles (PP)
and Security Targets (ST)

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: Functions:
 implemented requirements  correctness of implementation
 become security functions  effectiveness in satisfying
objectives

IT Audit Methodoloies

CC - Security Functional Classes
Class Name
FAU Audit
FCO Communications
FCS Cryptographic Support
FDP User Data Protection
FIA Identification & Authentication
FMT Security Management
FPR Privacy
FPT Protection of TOE Security Functions
FRU Resource Utilization
FTA TOE (Target Of Evaluation) Access
FTP Trusted Path / Channels
IT Audit Methodoloies
CC - Security Assurance Classes
Class Name
ACM Configuration Management
ADO Delivery & Operation
ADV Development
AGD Guidance Documents
ALC Life Cycle Support
ATE Tests
AVA Vulnerability Assessment
APE Protection Profile Evaluation
ASE Security Target Evaluation
AMA Maintenance of Assurance

IT Audit Methodoloies

CC - Eval. Assurance Levels (EALs)
EAL Name *TCSEC
EAL1 Functionally Tested
EAL2 Structurally Tested C1
EAL3 Methodically Tested & Checked C2
EAL4 Methodically Designed, Tested & Reviewed B1
EAL5 Semiformally Designed & Tested B2
EAL6 Semiformally Verified Design & Tested B3
EAL7 Formally Verified Design & Tested A1

*TCSEC = “Trusted Computer Security Evaluation Criteria” --”Orange Book”

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
CobiT BS 7799 BSI ITSEC/CC
Standardisation 3.4 3.3 3.1 3.9
Independence 3.3 3.6 3.5 3.9
Certifyability 2.7 3.3 3.0 3.7
Applicability in practice 2.8 3.0 3.1 2.5
Adaptability 3.3 2.8 3.3 3.0
Extent of Scope 3.1 2.9 2.7 2.6
Presentation of Results 1.9 2.2 2.6 1.7
Efficiency 3.0 2.8 3.0 2.5
Update frequency 3.1 2.4 3.4 2.8
Ease of Use 2.3 2.7 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)

IT Audit Methodoloies