GTAG 7 Information Technology Outsourcing

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1、InformationTechnologyOutsourcingGlobalTechnologyAuditGuide(GTAG)7:InformationTechnologyOutsourcingAuthorsMayurakshiRayParthasarathyRamaswamyAdvisorJaideepGanguliMarch2007Copyright©2007byTheInstituteofInternalAuditors(IIA),247MaitlandAve.,AltamonteSpr

2、ings,Fla.32701-4201.Allrightsreserved.PrintedintheUnitedStatesofAmerica.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmittedinanyformbyanymeans—electronic,mechanical,photocopying,recording,orotherwise—withoutpriorwrittenpermi

3、ssionfromthepublisher.TheIIApublishesthisdocumentforinformationalandeducationalpurposes.Thisdocumentisintendedtoprovideinformation,butisnotasubstituteforlegaloraccountingadvice.TheIIAdoesnotprovidesuchadviceandmakesnowarrantyastoanylegaloraccountingr

4、esultsthroughitspublicationofthisdocument.Whenlegaloraccountingissuesarise,professionalassistanceshouldbesoughtandretained.GTAG–TableofContents1.SummaryfortheChiefAuditExecutiveSummary.....................................(CAE)........................

5、........................................................................................12.Introduction...................................................................................................................................................

6、.....................23.TypesofITOutsourcing.....................................................................................................................................................44.KeyOutsourcingControlConsiderations–ClientOperations..

7、.......................................................................................85.KeyOutsourcingControlConsiderations–ServiceProviderOperations.......................................................................156.ITOutsourcing–AFewApplic

8、ableControlFrameworksandGuidelines.....................................................................20ComplianceStandards..............................................................................................................................