Governance, Risk, and Compliance Handbook: Technology, Finance, Environmental, and International Guidance and Best Practices

CHAPTER 23

IT CONTROLS AUTOMATION AND DATABASE MANAGEMENT: DEFENDING AGAINST THE INSIDER THREAT

Harald Collet

23.1 THE NEW INTERNAL CONTROLS ENVIRONMENT: IT DEPARTMENTS FACE A SEA CHANGE

23.2 A LAYMAN'S GUIDE TO THE ROLE OF RELATIONAL DATABASE MANAGEMENT SYSTEMS IN AN ENTERPRISE

23.3 A LAYMAN'S GUIDE TO THE ROLE OF THE DATABASE ADMINISTRATOR IN AN ENTERPRISE

23.4 HOW INTERNAL AUDITORS TEST DATABASE MANAGEMENT OPERATIONS

23.5 A FRAMEWORK FOR FORMULATING AN IT CONTROLS AUTOMATION STRATEGY

23.6 HOW TO IMPLEMENT EFFECTIVE PREVENTIVE CONTROLS FOR RDBMS

23.7 HOW TO IMPLEMENT EFFECTIVE DETECTIVE CONTROLS FOR RDBMS

23.8 OUTSOURCED IT PROCESSES: THE PROMISE AND THE PITFALLS

23.9 THE COMPELLING BUSINESS CASE FOR AUTOMATED INFRASTRUCTURE CONTROLS

NOTES

Driven by regulatory pressures, internal auditors have become savvy in designing and testing controls for information technology (IT) operations, which has resulted in a tremendous burden on corporate IT departments to respond effectively. On this backdrop, most organizations must take a fresh look at ways to drive IT controls automation to manage costs and develop a more effective long-term IT controls environment. This chapter focuses specifically on ways to implement effective automated preventive and detective controls for database management as well as strategies for securing these critical repositories that underpin most organizational back-end processes and applications. Implementing automated internal controls on database management ...