- 1. Governance, audit anddigital preservation Boudien J.
GlashouwerRE RI CISA April 14, 2004
2. Table of contents
3. Strategicbusiness goals
- Core business is digital preservation or
- Digital preservation is secondary
4. Legislation
- Buying and selling agreements
5. Hot issues
- Sarbanes Oxley Act, 2002, USA
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- Financial reporting, auditing, internal control, standard
setting, corporate governance
- Basel II, New Basel Capital Accord, 2003, Europe
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- Limitation of credit risks and operational risks in
banking
6. Governance
- How to keep the ship on course?
- How to achieve objectives?
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- manage, control, account for and supervise
7. Management cycle Plan Do Check Correct/ Adapt
- Goals, strategy and policy
- Standards and control models
8. Plan 9. Governance & control models
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- USA, Internal Control Integrated Framework, 1992
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- business ethics, effective internal control, corporate
governance
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- Governance, control and audit for IT and related technology,
1996
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- IT-controls support the COSO-framework
10. COSO
- Committee of Sponsoring Organisations
- of the Treadway Commission (fraudulent financial
reporting)
- Internal Control Integrated Framework
- 1. Control environment (company level)
- 2. Risk assessment (achieve objectives)
- 3. Control activities (policies, procedures, practices, general
& application controls)
- 4. Information and communication (at all levels)
- 5. Monitoring of the internal control (oversight)
11. CobiT
- Planning and Organisation
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- strategy, quality, human resources
- Acquisition and Implementation
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- systems development and installing
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- service levels, operations, security
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- internal control, assurance, audit
12. Do 13. Business Performance
- Can be a bakery or digital preservation...
14. Quality and maturity of business processes
- ISO 15489 records management
- ITIL IT Infrastructure Library
- EFQM, total quality management
15. Information Security
- Risk analysis business processes
- Manager, security-officer, security manager, auditor
- Service Level Agreement (SLA and SLM)
16. Check 17. Monintoring & Measuring
- Key Performance Indicators
18. Auditing
19. Resources
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- input, througput, output, outcome
20. Criteria
21. Audit approach
22. Correct/Adapt 23. Improvement
- Grow and improve quality of business processes!
24. Digital preservation
- No information, no control...
- Without digital preservation governance, control and audit not
possible!
- Can the audit of business processes be enough or
- Do we need a special preservation audit or certificate?
25. Take the challenge
- Enjoy this conference in Antwerp!
26. Websites
27. Contact
- Het Expertise Centrum, The Hague