GTAG 15 Information Security Governance (June 2010)

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1、IPPF–PracticeGuideInformationSecurityGovernanceAboutIPPFTheInternationalProfessionalPracticesFramework(IPPF)istheconceptualframeworkthatorganizesauthoritativeguidancepromulgatedbyTheInstituteofInternalAuditors.IPPFguidanceincludes:MandatoryGuidanceConformancewiththeprinciplessetfort

2、hinmandatoryguidanceisrequiredandessentialfortheprofessionalpracticeofinternalauditing.Mandatoryguidanceisdevelopedfollowinganestablishedduediligenceprocess,whichincludesaperiodofpublicexpo-sureforstakeholderinput.ThethreemandatoryelementsoftheIPPFaretheDefinitionofInternalAuditing,

3、theCodeofEthics,andtheInternationalStandardsfortheProfessionalPracticeofInternalAuditing(Standards).ElementDefinitionDefinitionTheDefinitionofInternalAuditingstatesthefundamentalpurpose,nature,andscopeofinternalauditing.CodeofEthicsTheCodeofEthicsstatestheprinciplesandexpectationsgo

4、verningbehaviorofindividualsandorganizationsintheconductofinternalauditing.Itdescribestheminimumrequirementsforconductandbehavioralexpectationsratherthanspecificactivities.InternationalStandardsStandardsareprinciple-focusedandprovideaframeworkforperformingandpromotinginternalauditin

5、g.TheStandardsaremandatoryrequirementsconsistingof:•Statementsofbasicrequirementsfortheprofessionalpracticeofinternalauditingandforevaluatingtheeffectivenessofitsperformance.Therequirementsareinternationallyappli-cableatorganizationalandindividuallevels.•Interpretations,whichclarify

6、termsorconceptswithinthestatements.ItisnecessarytoconsiderboththestatementsandtheirinterpretationstounderstandandapplytheStandardscorrectly.TheStandardsemploytermsthathavebeengivenspecificmeaningsthatareincludedintheGlossary.StronglyRecommendedGuidanceStronglyrecommendedguidanceisen

7、dorsedbyTheIIAthroughaformalapprovalprocesses.ItdescribespracticesforeffectiveimplementationofTheIIA’sDefinitionofInternalAuditing,CodeofEthics,andStandards.ThethreestronglyrecommendedelementsoftheIPPFarePositionPapers,PracticeAdvisories,andPracticeGuides.ElementDefinitionPositionPa

8、persPositionPapersa