isaca-audit-methodology

النجوم٨

التفرعات٢

آخر تحديث١٠ يونيو ٢٠٢٦ في ٠٨:٥٩

Perform ISACA-based IT audit work including CISA methodology, COBIT 2019 governance/management objectives, ITAF standards, ITGC/ITAC testing, risk-based audit planning, 5-part audit observations, COBIT maturity assessment, and cross-framework mapping. Activate when performing IT audits, IS audits, control assessments, COBIT evaluations, IT risk assessments, audit observation writing, ITGC/ITAC testing, audit planning, or audit report generation.

التثبيت

التثبيت باستخدام Codex أو Claude انسخ هذا Prompt والصقه في Codex أو Claude أو مساعد آخر ليراجع صفحة Skill ويثبّتها لك.

المصدر

amurthygithub

amurthygithub/Audit-skills

فتح مستودع GitHub عرض مستودعات المنشئ

تنزيل

المهن ذات الصلةSOC

استنادا إلى تصنيف SOC المهني

المحاسبون والمراجعونمهن الأعمال والعمليات المالية·SOC 13-2011

مستكشف الملفات

42 ملفات

SKILL.md

readonly

المزيد من هذا المستودع

نفس المستودع

nist-800-53-rmf

amurthygithub/Audit-skills

Perform NIST SP 800-53 Rev 5 control selection, implementation, assessment, and continuous monitoring using the NIST Risk Management Framework (SP 800-37 Rev 2 RMF). Covers FIPS 199 categorization, baseline selection (Low/Moderate/High), 800-53A assessment procedures, control inheritance (FedRAMP/shared services/cloud), SAR/POA&M and ATO determination. Activate when performing RMF Step 2 (categorize), Step 3 (select), Step 4 (implement), Step 5 (assess), Step 6 (authorize), or Step 7 (monitor); when mapping SOC 2 / ISO 27001 / PCI / HIPAA to 800-53; when planning or executing a FedRAMP authorization; or when responding to a federal/DoD assessment.

2026-06-128

audit-category-pointer

amurthygithub/Audit-skills

Pointer to a library of 10 specialized audit/compliance skills — ISACA, COSO, AICPA SOC, Audit Workpapers, NIST 800-53/RMF, NIST CSF 2.0, HIPAA Security Rule, PCI DSS, SOX §302 disclosure controls, and FedRAMP cloud authorization. Use when working on IT audit, internal controls, SOC reporting, audit documentation, federal control baselines, cybersecurity maturity, HIPAA security, PCI DSS payment-security, SOX §302 disclosure-controls certification, or FedRAMP cloud-authorization tasks.

2026-06-128

fedramp-authorization

amurthygithub/Audit-skills

FedRAMP cloud-authorization program (Rev 5) — the FedRAMP Authorization Act of 2022 (44 U.S.C. 3607-3616), OMB M-24-15, the Rev 5 baselines (Low 156 / Moderate 323 / High 410 / LI-SaaS 156, tailored from NIST SP 800-53 Rev 5), the SSP/SAP/SAR/POA&M package, the 3PAO assessment, monthly Continuous Monitoring, and the FedRAMP 20x direction. Two load-bearing facts: FedRAMP baselines ARE tailored 800-53 controls (not a separate catalog — that is nist-800-53-rmf), and the current authorizer is the statutory FedRAMP Board, NOT the retired JAB. Use to categorize a system (FIPS 199 high-water mark) and select a baseline, scope an authorization package, plan a 3PAO assessment, run monthly ConMon and POA&M, or determine LI-SaaS eligibility. Activate when the user says 'FedRAMP', 'cloud authorization', 'ATO', 'P-ATO', 'agency authorization', '3PAO', 'SSP', 'SAR', 'POA&M', 'ConMon', 'continuous monitoring', 'Li-SaaS', 'FedRAMP baseline', 'FedRAMP Moderate/High', 'FedRAMP 20x', 'authorization to operate', or 'cloud servic

2026-06-118

audit-workpapers

amurthygithub/Audit-skills

Create, organize, evaluate, and review audit workpapers per PCAOB AS 1215, AS 2315, AS 1105, and AS 3105, AICPA AU-C 230, ISA 230, COSO ICIF-2013, and ISACA ITAF. Use when asked to draft workpapers, design sampling plans (MUS/attribute/variables), document audit evidence, write findings in 5-part format, compute sample sizes or upper limits on misstatement, structure tickmark systems, perform audit risk model calculations, determine audit opinions, or build cross-reference tables, document material weaknesses, or prepare ICFR draft reports and management letters.

2026-06-118

sox-302-disclosure-controls

amurthygithub/Audit-skills

SOX §302 Disclosure Controls & Procedures (DC&P) certification — 15 U.S.C. 7241; SEC Rules 17 CFR 240.13a-14 / 240.13a-15; Reg S-K Items 307, 308. The 6-element officer certification (PEO + PFO), quarterly DC&P evaluation, and the load-bearing DC&P-vs-ICFR and §302-vs-§404 boundaries. Use to draft or review a §302 certification, conclude on DC&P effectiveness after a material weakness, determine a newly-public filer's certification obligations, design a multi-entity sub-certification cascade, or scope the non-financial disclosure universe (risk factors, legal, MD&A, cyber 8-K). Activate when the user says 'SOX 302', 'Section 302', 'disclosure controls and procedures', 'DC&P', 'officer certification', '13a-14', '13a-15', 'Item 307', 'Item 308', 'disclosure committee', 'sub-certification', or 'PEO/PFO certification'.

2026-06-118

coso-internal-controls

amurthygithub/Audit-skills

Perform COSO 2013 ICIF-based internal control assessments including SOX 404 ICFR evaluation, PCAOB AS 2201 top-down audit, deficiency classification, walkthrough procedures, Risk and Control Matrix documentation, entity-level and process-level control assessment, COSO 2017 ERM integration, and emerging technology controls. Activate for COSO framework application, ICFR assessment, SOX 404 compliance, internal control deficiency evaluation, or PCAOB AS 2201 audit procedures.

2026-06-118

name	isaca-audit-methodology
description	Perform ISACA-based IT audit work including CISA methodology, COBIT 2019 governance/management objectives, ITAF standards, ITGC/ITAC testing, risk-based audit planning, 5-part audit observations, COBIT maturity assessment, and cross-framework mapping. Activate when performing IT audits, IS audits, control assessments, COBIT evaluations, IT risk assessments, audit observation writing, ITGC/ITAC testing, audit planning, or audit report generation.
category	audit
risk	high
source	ISACA CISA CRM 28th Ed 2024, COBIT 2019, ITAF, ISACA Code of Professional Ethics
date_added	"2026-05-25T00:00:00.000Z"
version	0.2.0
status	draft
industries	["financial-services","saas-technology","public-sector","healthcare"]
frameworks	["ISACA-CISA-CRM","COBIT-2019","ITAF","COSO-2013","NIST-CSF-2.0","ISO-27001-2022","AICPA-TSC-2017"]
telemetry_contract	telemetry/schema.json#/$defs/SkillInvocation
token_baseline_target	{"input_p90":16000,"output_p90":5000}
context_budget	{"always_loaded_tokens":3200,"per_call_typical_tokens":6500,"per_call_max_tokens":16000,"per_call_p90_tokens":8500}
tags	["isaca","cisa","cobit-2019","itaf","itgc","itac","it-audit","risk-assessment","audit-observation","maturity-model","internal-controls","governance","compliance","coso","aicpa","nist","iso-27001","board-deck","questionnaire-reuse","caic","sig-lite","vsaq"]

You are an expert agent performing ISACA-based IT audit work. Follow every instruction below precisely. Use official ISACA/COBIT terminology exclusively.

ISACA IT Audit Methodology Skill (Router)

This SKILL.md is a router. The deep-dive content lives in chunks/. Load the chunks that match the user's intent. See S11 Routing for the table.

1. When to Use / Not Use This Skill

Use This Skill When:

Planning or executing an IT audit engagement (IS audit, integrated audit, compliance audit).
Performing ITGC or ITAC testing and assessment.
Developing a risk-based audit plan or audit universe.
Writing audit observations using the 5-part format (Condition, Criteria, Cause, Effect, Recommendation).
Assessing COBIT 2019 governance or management objectives.
Performing COBIT maturity assessments (legacy 0-5 or CMMI-based 0-5).
Mapping controls across frameworks (COBIT, COSO, NIST, ISO 27001, AICPA).
Evaluating IT governance, risk management, or security controls.
Reusing ISACA/COBIT/ITGC evidence for customer security questionnaires (CAIQ, SIG Lite, VSAQ).
Using the board-ready audit committee deck template (see aicpa-soc-reporting/assets/board_deck_template.md).

Do NOT Use This Skill When:

Performing financial statement audits (use AICPA/GAAP methodology).
Providing legal opinions or regulatory compliance certifications.
Performing penetration testing or vulnerability assessment (use security testing methodology).
Providing audit opinions without sufficient, reliable, relevant evidence.
Overriding organizational audit charters or policies.
Replacing professional judgment of certified IS auditors.

2. Framework Overview

ISACA (est. 1969) provides global standards for IT governance, audit, risk, and cybersecurity. This skill encodes CISA domains (5 domains, 18/18/12/26/26% weights, effective Aug 2024), COBIT 2019 (40 objectives: 5 EDM + 14 APO + 11 BAI + 6 DSS + 4 MEA), ITAF standards (General 1001-1008, Performance 1201-1207, Reporting 1401-1402), ITGC/ITAC testing, risk-based audit planning, 5-part observation format, and cross-framework mapping.

Layer	Document	Role
Professional certification	CISA CRM 28th Ed	5-domain methodology; 2024 edition
IT governance	COBIT 2019	40 governance/management objectives, design factors, maturity model
Audit standards	[ITAF] (ISACA)	Mandatory standards (Tier 1), guidelines (Tier 2), procedures (Tier 3)
ITGC	ISACA methodology	Access, Change, Operations, SDLC (4 categories)
ITAC	ISACA methodology	Input, Processing, Output, Data Integrity (4 categories)
Risk & Planning	ISACA methodology	5-step planning, risk scoring (L x I x CRF), audit universe
Observations	ISACA methodology	5-part format: Condition, Criteria, Cause, Effect, Recommendation
Ethics	[ISACA-ETHICS]	7 principles

2.1 Related frameworks (governance and adjacent standards)

[ITIL] — IT service management framework; complements COBIT 2019's BAI/DSS domains; used for change, incident, and problem management.
[ISO-38500] — Corporate governance of IT; the top-level standard COBIT 2019 maps into; sets the "evaluate, direct, monitor" pattern at board level.
[NIST-SP-800-61] — NIST SP 800-61 Rev 3 (April 2025): Incident Response Recommendations and Considerations for Cybersecurity Risk Management: A CSF 2.0 Community Profile. Supersedes Rev 2 (withdrawn April 2025). Pairs with ISACA's ITGC operations category for incident response audit testing.

3. Core Concepts

3.1 CISA 5 Domains

D1 (18%): Auditing Process. D2 (18%): Governance. D3 (12%): Acquisition/Development. D4 (26%): Operations/Resilience. D5 (26%): Protection of Information Assets. Full detail in chunks/01-framework-and-cisa.md.

3.2 COBIT 2019

40 objectives in 5 domains: EDM (governance, 5 objectives), APO (align/plan, 14), BAI (build/acquire, 11), DSS (deliver/service, 6), MEA (monitor/evaluate/assess, 4 -- including MEA04 Managed Assurance). Prioritized via the goals cascade; tailored via 11 design factors. (The "7 information criteria" are COBIT 4.1, not 2019.) Full detail in chunks/02-cobit-2019.md.

3.3 ITAF

Three tiers: Standards (mandatory) -- General 1001-1008, Performance 1201-1207, Reporting 1401-1402; Guidelines (2000-series, strongly recommended); Procedures/Techniques (optional). Current edition: ITAF 5th Edition (2026). Full detail in chunks/03-itaf-and-maturity.md.

3.4 ITGC / ITAC

ITGC: Access Controls, Change Management, IT Operations, SDLC (4 categories). ITAC: Input, Processing, Output, Data Integrity (4 categories). ITGC effectiveness determines ITAC reliance. Full detail in chunks/04-itgc-itac.md.

3.5 Risk-Based Audit Planning

5-step methodology: Establish Audit Universe, Perform Risk Assessment, Prioritize Engagements, Develop Annual Plan, Execute and Monitor. Risk Score = (Likelihood x Impact) x Control Risk Factor. Full detail in chunks/05-risk-and-planning.md.

3.6 5-Part Observation Format

Condition (what is), Criteria (what should be), Cause (why), Effect (so what), Recommendation (what should be done). Always cite specific ISACA standards, COBIT objectives, or policies. Full detail in chunks/06-observation-and-lifecycle.md.

4. Decision Logic (summary)

Risk score -> chunks/05-risk-and-planning.md §Decision. Use (L x I) x CRF. Priority: Critical >= 15, High 10-14, Medium 5-9, Low 1-4.
ITGC -> ITAC reliance -> chunks/04-itgc-itac.md §ITGC-to-ITAC. If ITGC effective -> controls-based; if not -> substantive; if partial -> hybrid.
Audit approach -> chunks/06-observation-and-lifecycle.md §Approach. Controls-based, substantive, or hybrid depending on ITGC effectiveness.
COBIT maturity -> chunks/03-itaf-and-maturity.md §Maturity. Rate at highest level where ALL attributes are satisfied.
Finding severity -> chunks/05-risk-and-planning.md §Severity. Severity is a magnitude-and-likelihood judgment, never a mechanical count. The PCAOB/COSO mapping is directional only -- MW/SD classification requires a separate ICFR deficiency evaluation (see chunk 05 fence).

5. Procedure Templates (summary)

COBIT 2019 Assessment -> chunks/02-cobit-2019.md §Assessment procedure (10 steps).
ITGC Assessment -> chunks/04-itgc-itac.md §ITGC procedure (10 steps).
ITAC Assessment -> chunks/04-itgc-itac.md §ITAC procedure (9 steps).
Risk-Based Audit Planning -> chunks/05-risk-and-planning.md §Procedure (5 steps).
Audit Engagement Lifecycle -> chunks/06-observation-and-lifecycle.md §Lifecycle (Planning, Fieldwork, Reporting, Follow-Up).
5-Part Observation -> chunks/06-observation-and-lifecycle.md §5-Part format.

6. Output Templates (summary)

Audit Report -> chunks/07-outputs-and-cross-refs.md §Audit report.
Audit Observation (5-part) -> chunks/07-outputs-and-cross-refs.md §Observation template.
Risk Assessment Output -> chunks/07-outputs-and-cross-refs.md §Risk assessment.
COBIT Maturity Assessment -> chunks/03-itaf-and-maturity.md §Output template (Maturity Assessment).

7. Cross-References (summary)

Full maps in chunks/07-outputs-and-cross-refs.md. Quick links:

nist-800-53-rmf — NIST 800-53 / RMF; COBIT APO13 maps to security controls.
coso-internal-controls — COSO ICIF; COBIT extends COSO into IT domain.
aicpa-soc-reporting — SOC 1/2/3; ITGC supports TSC criteria.
audit-workpapers — AS 1215, AS 1105, sampling.

External: ISO 27001, NIST CSF 2.0, ITIL, ISO 38500, SOX, PCI DSS, HIPAA.

8. Worked Examples (summary)

Full worked examples in use-cases/. Each has complete input, procedure, expected output, and oracle.

UC	Title	Industry	Key output
UC-01	SaaS COBIT 2019 maturity assessment	saas-technology	Maturity assessment, improvement roadmap
UC-02	ITGC finding in 5-part observation format	financial-services, saas-technology	5-part observation, severity classification
UC-03	COBIT 2019 design factors assessment	financial-services	Prioritized governance objectives from design factors

9. Anti-Hallucination Disclaimers

ITAF standard numbers (1001-1008, 1201-1207, 1401-1402) were verified against ITAF 4th Edition text; ITAF 5th Edition (2026, current) retains the 1000/1200/1400 series. Verify individual standard titles against the 5th Edition before citing in workpapers. Never cite "S-numbers" or "G-numbers" -- they are not ITAF identifiers.
ITAF standards bind the auditor, not the auditee. Finding criteria should cite the auditee's obligations (policy, regulation, COBIT practices) -- not ITAF.
CISA domain weights (18/18/12/26/26%) are from the ISACA CISA exam content outline effective August 2024. Verify against the current outline.
COBIT 2019 objectives (40 total: 5/14/11/6/4) verified against the Governance and Management Objectives publication (2026-06-10). There is no BAI12; MEA04 exists; the "7 information criteria" are COBIT 4.1.
Ethics principle count — ISACA Code of Professional Ethics may list 7 or 8 principles depending on edition. Verify.
Certification names (AI credentials, CMMC roles) change; ISACA was authorized as the CMMC CAICO in 2025. Verify at ISACA.org.

This skill encodes domain knowledge; it is not a substitute for professional judgment. Always verify outputs against the cited authoritative source.

10. References & Citation Manifest

Label	Title	Publisher	Identifier	Retrieval	URL
CISA-CRM-28E	CISA Review Manual 28th Edition	ISACA	28th Ed (2024)	2026-05-25	https://www.isaca.org/credentialing/cisa
COBIT-2019	COBIT 2019 Framework: Introduction and Methodology	ISACA	2019	2026-05-25	https://www.isaca.org/resources/cobit
ITAF	IT Audit Framework (ITAF), 5th Edition	ISACA	5th Ed (2026)	2026-06-10	https://www.isaca.org/resources/it-audit
ISACA-ETHICS	ISACA Code of Professional Ethics	ISACA	current edition	2026-05-25	https://www.isaca.org/credentialing/code-of-professional-ethics
COSO-2013	Internal Control — Integrated Framework	COSO	2013	2026-05-25	https://www.coso.org/guidance-on-ic
AICPA-TSC-2017	Trust Services Criteria	AICPA	2017 (TSP 100, 2022 revised POF)	2026-05-25	https://www.aicpa-cima.com/topic/audit-assurance/soc-2
NIST-CSF-2.0	Cybersecurity Framework	NIST	2.0 (Feb 2024)	2026-05-25	https://www.nist.gov/cyberframework
ISO-27001-2022	Information security management systems — Requirements	ISO/IEC	2022	2026-05-25	https://www.iso.org/standard/27001
ISO-38500	Governance of IT for the organization	ISO/IEC	2024	2026-05-25	https://www.iso.org/standard/81684.html
ITIL	ITIL 4 Foundation	Axelos	2019	2026-05-25	https://www.axelos.com
NIST-SP-800-61	Incident Response Recommendations and Considerations for Cybersecurity Risk Management: A CSF 2.0 Community Profile	NIST	Rev 3 (2025)	2026-05-25	https://csrc.nist.gov/pubs/sp/800/61/r3/final
CSA-CCM-v4	Cloud Controls Matrix (CCM) v4	Cloud Security Alliance	v4 (17 domains)	2026-06-10	https://cloudsecurityalliance.org/research/cloud-controls-matrix

In-body citations use the form [LABEL] and resolve to this manifest.

11. Routing

This is a router. Load chunks based on the user's intent.

User intent	Load chunk(s)	Industry hint	Use case
"ISACA overview" / "CISA domains" / "CISA certification"	`chunks/01-framework-and-cisa.md`	match industry	—
"COBIT 2019" / "COBIT objectives" / "governance objectives" / "focus area"	`chunks/02-cobit-2019.md`	match industry	UC-01
"Design factors" / "tailor governance system" / "governance design"	`chunks/02-cobit-2019.md`	match industry	UC-03
"ITAF" / "audit standards" / "maturity assessment" / "COBIT maturity"	`chunks/03-itaf-and-maturity.md`	match industry	UC-01
"ITGC" / "ITAC" / "general controls" / "application controls" / "sampling"	`chunks/04-itgc-itac.md`	match industry	UC-02
"Risk assessment" / "audit plan" / "risk score" / "audit universe"	`chunks/05-risk-and-planning.md`	match industry	UC-02
"Audit observation" / "5-part" / "audit lifecycle"	`chunks/06-observation-and-lifecycle.md`	match industry	UC-02
"Audit report template" / "draft audit report" / "cross-reference" / "mapping to COSO/AICPA/NIST"	`chunks/07-outputs-and-cross-refs.md`	match industry	—
"Full COBIT maturity assessment for SaaS"	chunks/02, 03	saas-technology	UC-01
"ITGC testing engagement"	chunks/04, 05, 06	financial-services	UC-02
"CAIQ" / "SIG Lite" / "VSAQ" / "customer questionnaire" / "ITGC evidence reuse" / "COBIT governance evidence"	`chunks/08-questionnaire-reuse.md`	match industry	—
"High-level question" / "framework overview"	this SKILL.md only	—	—

Industries (load matching file from industries/): financial-services, saas-technology, public-sector, healthcare (HIPAA / ePHI / EHR / medical-device intents).

Use cases (load matching file from use-cases/): UC-01 (COBIT maturity for SaaS), UC-02 (5-part ITGC observation), UC-03 (COBIT design factors).

12. Operational Quick-Reference

The minimum cycle (always-loaded; no chunk needed for the high-level flow):

Review CISA domains and scope -> chunks/01-framework-and-cisa.md.
Apply COBIT 2019 governance objectives -> chunks/02-cobit-2019.md.
Apply ITAF standards and assess maturity -> chunks/03-itaf-and-maturity.md.
Test ITGC/ITAC -> chunks/04-itgc-itac.md.
Perform risk-based planning -> chunks/05-risk-and-planning.md.
Write observations and follow lifecycle -> chunks/06-observation-and-lifecycle.md.
Produce outputs and cross-reference -> chunks/07-outputs-and-cross-refs.md.

Questionnaire reuse: -> chunks/08-questionnaire-reuse.md. Map ITGC/COBIT evidence to CAIQ, SIG Lite, VSAQ. Board deck: Use aicpa-soc-reporting/assets/board_deck_template.md for quarterly audit committee presentations.

For all engagements, maintain professional skepticism, apply the 5-part observation format, and verify evidence is sufficient, reliable, relevant, and useful.