Friday, January 26, 2007

ITGC 3 Golden Rules

1. LHS = RHS

The LHS (Description of test performed) must be equal to the RHS(TOD/TOE documentation).

2. CYA

Always Cover your Ass (CYA) when performing the TOD/TOE. Always conform to TOE sampling size. Ask yourself this question, "Am I fulfilling the control objectives?"

3. Treat Reviewers as Idiots

Always document EVERYTHING and do not assume that the person reviewing your work know everything. Chances are, he/she knows nothing. So document as comprehensively as possible.

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