DSS02 Manage Service Requests and Incidents

DSS02 Manage Service Requests and Incidents
Audit/Assurance Program
ISACA®
With more than 115,000 constituents in 180 countries, ISACA (www.isaca.org) helps business and IT leaders build trust in, and value
from, information and information systems. Established in 1969, ISACA is the trusted source of knowledge, standards, networking,
and career development for information systems audit, assurance, security, risk, privacy and governance professionals. ISACA
offers the Cybersecurity Nexus™, a comprehensive set of resources for cybersecurity professionals, and COBIT®, a business
framework that helps enterprises govern and manage their information and technology. ISACA also advances and validates
business-critical skills and knowledge through the globally respected Certified Information Systems Auditor ® (CISA®), Certified
Information Security Manager® (CISM®), Certified in the Governance of Enterprise IT® (CGEIT®) and Certified in Risk and Information
Systems Control™ (CRISC™) credentials. The association has more than 200 chapters worldwide.
Disclaimer
ISACA has designed and created DSS02 Manage Service Requests and Incidents Audit/Assurance Program (the ‘Work’) primarily
as an educational resource for assurance professionals. ISACA makes no claim that use of any of the Work will assure a successful
outcome. The Work should not be considered inclusive of all proper information, procedures and tests or exclusive of other
information, procedures and tests that are reasonably directed to obtaining the same results. In determining the propriety of any
specific information, procedure or test, assurance professionals should apply their own professional judgement to the specific
circumstances presented by the particular systems or information technology environment.
Reservation of Rights
© 2014 ISACA. All rights reserved. For usage guidelines, see www.isaca.org/COBITuse .
ISACA
3701 Algonquin Road, Suite 1010
Rolling Meadows, IL 60008 USA
Phone: +1.847.253.1545
Fax: +1.847.253.1443
Email: [email protected]
Web site: www.isaca.org
Provide feedback: www.isaca.org/DSS-APs

Participate in the ISACA Knowledge Center: www.isaca.org/knowledge-center
Follow ISACA on Twitter: https://twitter.com/ISACANews
Join ISACA on LinkedIn: ISACA (Official), http://linkd.in/ISACAOfficial
Like ISACA on Facebook: www.facebook.com/ISACAHQ
ISBN 978-1-60420-355-4
DSS02 Manage Service Requests and Incidents Audit/Assurance Program
© ISACA 2014 All rights reserved. 2

Acknowledgments
ISACA wishes to recognize:
Development Team
Stefanie Grijp, PwC, Belgium
Bart Peeters, CISA, PwC, Belgium
Dirk Steuperaert, CISA, CGEIT, CRISC, IT In Balance BVBA, Belgium
Sven Van Hoorebeeck, PwC, Belgium
Expert Reviewers
Steven De Haes, University of Antwerp - Antwerp Management School, Belgium
John Jasinski, CISA, CGEIT, ISO 20K, ITIL Exp, SSBB, ITSMBP, USA
Joanna Karczewska, CISA, Poland
Patricia Prandini, CISA, CRISC, Universidad de Buenos Aires, Argentina
Abdul Rafeq, CISA, CGEIT, CIA, FCA, Wincer Infotech Limited, India
Claus Rosenquist, CISA, CISSP, Nets Holding, Denmark
Lily Shue, CISA, CISM, CGEIT, CRISC, LMS Associates LLC, USA
David A. Williams, CRISC, PMP, OceanFirst Bank, USA
Nikolaos Zacharopoulos, CISA, CRISC, CISSP, Merck KGaA, Germany
Daniel Zimerman, CISA, CRISC, CISSP, CEPT, CIH, GCIH, IQ Solutions, USA
Tichaona Zororo, CISA, CISM, CGEIT, CRISC, CIA, CRMA, EGIT I Enterprise Governance of IT (Pty) Ltd., South Africa
ISACA Board of Directors

Robert E Stroud, CGEIT, CRISC, CA, USA, International President
Steven A. Babb, CGEIT, CRISC, ITIL, Vodafone, UK, Vice President
Garry J. Barnes, CISA, CISM, CGEIT, CRISC, BAE Systems Detica, Australia, Vice President
Robert A. Clyde, CISM, Adaptive Computing, USA, Vice President
Ramses Gallego, CISM, CGEIT, CCSK, CISSP, SCPM, Six Sigma Black Belt, Dell, Spain, Vice President
Theresa Grafenstine, CISA, CGEIT, CRISC, CGAP, CGMA, CIA, CPA, US House of Representatives, USA, Vice President
Vittal R. Raj, CISA, CISM, CGEIT, CRISC, CFE, CIA, CISSP, FCA, Kumar & Raj, India, Vice President
Tony Hayes, CGEIT, AFCHSE, CHE, FACS, FCPA, FIIA, Queensland Government, Australia, Past International President
Gregory T. Grocholski, CISA, SABIC, Saudi Arabia, Past International President
Debbie A. Lew, CISA, CRISC, Ernst & Young LLP, USA, Director
Frank K.M. Yam, CISA, CIA, FHKCS, FHKIoD, Focus Strategic Group Inc., Hong Kong, Director
Alexander Zapata Lenis, CISA, CGEIT, CRISC, ITIL, PMP, Grupo Cynthus S.A. de C.V., Mexico, Director
Knowledge Board
Steven A. Babb, CGEIT, CRISC, ITIL, Vodafone, UK, Chairman
Rosemary M. Amato, CISA, CMA, CPA, Deloitte Touche Tohmatsu Ltd., The Netherlands
Neil Patrick Barlow, CISA, CISM, CRISC, CISSP, Capital One, UK
Charlie Blanchard, CISA, CISM, CRISC, CIPP/US, CIPP/E, CISSP, FBCS, ACA, Amgen Inc., USA
Sushil Chatterji, CGEIT, Edutech Enterprises, Singapore
Phil J. Lageschulte, CGEIT, CPA, KPMG LLP, USA
Anthony P. Noble, CISA, Viacom, USA
Jamie Pasfield, CGEIT, ITIL V3, MSP, PRINCE2, Pfizer, UK
Ivan Sanchez Lopez, CISA, CISM, ISO 27001 LA, CISSP, DHL Global Forwarding & Freight, Germany
Guidance and Practices Committee

Phil J. Lageschulte, CGEIT, CPA, KPMG LLP, USA, Chairman
John Jasinski, CISA, CGEIT, ISO 20K, ITIL Exp, SSBB, ITSMBP, USA
Yves Marcel Le Roux, CISM, CISSP, CA Technologies, France
Aureo Monteiro Tavares Da Silva, CISM, CGEIT, Brazil
Jotham Nyamari, CISA, CISSP, PwC, USA
James Seaman, CISM, CRISC, A. Inst. IISP, CCP, CLAS, QSA, Sysnet Global Solutions, UK
Gurvinder Singh, CISA, CISM, CRISC, Australia
Siang Jun Julia Yeo, CISA, CRISC, CPA (Australia), MasterCard Asia/Pacific Pte. Ltd., Singapore
Nikolaos Zacharopoulos, CISA, CRISC, CISSP, Merck KGaA, Germany

Table of Contents
Page
Introduction.................................................................................................................................................................... 5
Assurance Engagement Approach Based on COBIT 5.................................................................................................5
Generic Audit/Assurance Program................................................................................................................................ 6
Customization of the Audit/Assurance Program.....................................................................................................6
About the Example Audit/Assurance Program: DSS02 ...............................................................................................6
Assurance Engagement: Manage Service Requests and Incidents.............................................................................7
Assurance Topic..................................................................................................................................................... 7
Goal of the Review................................................................................................................................................. 7
Scoping................................................................................................................................................................... 7
COBIT 5-based Assurance Engagement Approach......................................................................................................7
Phase A—Determine Scope of the Assurance Initiative........................................................................................8
Phase B—Understand Enablers, Set Suitable Assessment Criteria and Perform the Assessment.....................13
Phase C—Communicate the Results of the Assessment....................................................................................30

Introduction
This document contains an example audit/assurance program for a COBIT 5 process, based on the generic structure
developed in section 2B of COBIT 5 for Assurance1.
Figure 1—Generic COBIT 5-based Assurance Engagement Approach
Important Note
The engagement approach is based on, but differs slightly from the generic approach described in COBIT 5 for
Assurance:
 The order in which the enablers are discussed is different: the engagement approach described here is a
process audit/assurance program; consequently the Process enabler is discussed first.
 The remaining six enablers are also included in the program, because they are relevant for a process assurance
engagement as well. They have been grouped together to make the program more compact.
Assurance Engagement Approach Based on COBIT 5

The COBIT 5 framework explains that the enablers are interconnected, e.g., processes use Organisational Structures
as well as Information items (inputs [I] and outputs [O]). When developing the audit/assurance program, it will become
clear that when all possible entities of all enablers are included in the scope and reviewed in detail, there is potential
for duplication.
In the development of this audit/assurance program, care has been taken to avoid or minimize duplication, meaning
that:
1
See www.isaca.org/COBIT/Pages/Assurance-product-page.aspx for more information on COBIT 5 for Assurance.

 Some aspects of a process also relate to another enabler and are assessed there, e.g., inputs and outputs can
also be classified under the Information enabler heading and covered in detail there.
 Some aspects relating to Skills and Competencies are to a large extent covered by process APO07 Manage
human resources.
In practice, assurance professionals will have to use their own professional judgment when developing their own
customized audit/assurance programs, to avoid duplication of work.
In addition, while audit/assurance programs will be available for each process, in practice, a group of processes are
often selected for audit. Therefore, a relevant set of audit/assurance programs of the applicable processes will need to
be selected for conducting assurance.
Generic Audit/Assurance Program

The assurance approach depicted in figure 1 is described in more detail and developed into a generic
audit/assurance program—including guidance on how to proceed during each step—in section 2B of COBIT 5 for
Assurance. This audit/assurance program is:
 Fully aligned with COBIT 5:
It explicitly references all seven enablers. In other words, it is no longer exclusively process-focused; it also
uses the different dimensions of the enabler model to cover all aspects contributing to the performance of the
enablers.
It references the COBIT 5 goals cascade to ensure that detailed objectives of the assurance engagement
can be put into the enterprise and IT context, and concurrently it enables linkage of the assurance objectives
to enterprise and IT risk and benefits.
 Comprehensive yet flexible. The generic program is comprehensive because it contains assurance steps
covering all enablers in quite some detail, yet it is also flexible because this detailed structure enables clear and
well-understood scoping decisions to be made. That is, the assurance professional can decide to not cover a set
of enablers or some enabler instances and, while the decision will reduce the scope and related assurance
engagement effort, the issue of what is or is not covered will be quite transparent to the assurance engagement
user.
 Easy to understand, follow and apply because of its clear structure:
The table follows the flow described in figure 1, but splits each phase into different steps and substeps.
For each step, a short description is included, as is guidance for the assurance professional on how to
proceed with the step (text in italics).
Additional guidance on how to use other IT assurance-related standards for performing assurance can be found in
section 3 of COBIT 5 for Assurance.
Customization of the Audit/Assurance Program
Customization and completion of the example audit/assurance program in this document is required, and consists of
refining the scope by selecting goals and enabler instances—the lists included in the example are comprehensive, yet
still are examples (i.e., different strategic priorities of the enterprise may dictate a different scope). The lists can also
be considered prohibitive by some, as they can lead to a very broad scope, and therefore a very expensive assurance
engagement; selection and prioritization will be required. The assurance professional will need to consider the
following steps:
 Determine the stakeholders of the assurance initiative and their stake.
 Determine the assurance objectives based on assessment of the internal and external environment/context,
including the strategic objectives, goals (figures 40 and 41 of COBIT 5 for Assurance) and priorities of the
enterprise.
 Determine the enablers in scope and the instance(s) of the enablers in scope.
About the Example Audit/Assurance Program: DSS02

In the next section, the assurance topic at hand—process DSS02 Manage service requests and incidents—is fully
addressed based on the generic audit/assurance program. The detailed program contains the following additional
information:
 In the Guidance column, the shaded text is specific to the example and provides practical guidance, e.g.,
examples of the Organisational Structures to include in scope, setting assessment criteria for the different
enablers and actually assessing the different enablers.

 Two additional columns are included, in which the assurance professional can identify and cross-reference issues
and record comments.
Assurance Engagement: Manage service requests and incidents
Assurance Topic
The topic covered by this document is process DSS02 Manage service requests and incidents.
Goal of the Review
The goal of the review is to provide assurance over the DSS022 process that ensures:
 Increased productivity is achieved and disruptions are minimised through quick resolution of user queries and
incidents.
Scoping
The scope of the assurance engagement is expressed as a function of the seven COBIT 5 enablers, with a focus on
the Process enabler. The process content is taken directly from the detailed process descriptions in COBIT 5:
Enabling Processes, i.e., these are standard COBIT 5 processes. Other enablers are also directly based on the same
process descriptions, e.g., the Organisational Structures and Information items.
Other enablers are described in a more generic way and may require customization before the audit/assurance
program can be applied.
COBIT 5-based Assurance Engagement Approach
The audit/assurance program is divided into three sections:

 Phase A—Determine Scope of the Assurance Initiative—In phase A of the assurance workflow, the auditor
scopes the assurance engagement. This process defines the scope in the COBIT 5 terms of enterprise goals, IT-
related goals and enablers.
 Phase B—Understand Enablers, Set Suitable Assessment Criteria and Perform the Assessment—In phase
B of the assurance workflow, the auditor:
– Builds an understanding of the subject matter over which assurance needs to be provided. The subject
matter is expressed in terms of COBIT 5 enablers.
– Obtains agreement over the assessment criteria that will be used during the assurance engagement.
– Assesses the design and outcomes of the enablers.
 Phase C—Communicate the Results of the Assessments—In phase C of the assurance workflow, the auditor
communicates the observations to the initiative stakeholders. This includes carefully documenting all weaknesses
or exceptions found and communicating them to stakeholders effectively and efficiently, with a view to initiating
the appropriate response.
2
Additional related guidance for DSS02 can be found in COBIT 5: Enabling Processes, p. 180.

Phase A—Determine Scope of the Assurance Initiative

Issue Cross-
Ref. Assurance Step Guidance Comment
reference
Determine the stakeholders of the
A-1
assurance initiative and their stake.
A-1.1 Identify the intended user(s) of the assurance Intended user(s) of Describe the users of the assurance report and their
report and their stake in the assurance the assurance report stakes.
engagement. This is the assurance objective.
A-1.2 Identify the interested parties, accountable Accountable and Describe the accountable and responsible parties for the
and responsible for the subject matter over responsible parties subject matter over which assurance is to be provided;
which assurance needs to be provided. for the subject matter COBIT 5 includes a summary description of a
comprehensive set of roles that can be used as starting
point for this audit step (COBIT 5 framework, appendix 6,
p.76); COBIT 5 for Assurance also provides a summary
description of a comprehensive set of assurance roles, see
section 2A, chapter 4, p.37.
Determine the assurance objectives based Assurance objectives are essentially a more detailed and tangible expression of those
on assessment of the internal and external enterprise objectives relevant to the subject of the assurance engagement.
environment/context and of the relevant risk
and related opportunities (i.e., not achieving Enterprise objectives can be formulated in terms of the generic enterprise goals
A-2 the enterprise goals). (COBIT 5 framework) or they can be expressed more specifically.
Objectives of the assurance engagement can be expressed using the COBIT 5

enterprise goals, the IT-related goals (which relate more to technology),
information goals or any other set of specific goals.
Understand the enterprise strategy and Inquire with executive management or through available documentation (corporate
A-2.1 priorities. strategy, annual report…) about the enterprise strategy and priorities for the coming
period, and document them to the extent the process under review is relevant.
A-2.2 Understand the internal context of the Identify all internal environmental factors that could influence the performance of the
enterprise. process under review.
A-2.3 Understand the external context of the Identify all external environmental factors that could influence the performance of the
enterprise. process under review.
A-2.4 Given the overall assurance objective, The following goals can be retained as key goals to be supported, in reflection of
translate the identified strategic priorities into enterprise strategy and priorities.3
concrete objectives for the assurance Key goals Enterprise goals:
engagement.  EG03 Managed business risk (safeguarding of assets)
 EG06 Customer-oriented service culture
 EG07 Business service continuity and availability
IT-related goals:
 ITG04 Managed IT-related business risk
 ITG07 Delivery of IT services in line with business
requirements
3
The suggested set of enterprise goals can and should vary with enterprise strategy and priorities. However, in this generic program the following logic was applied: first the mapping table between
IT processes and IT-related goals (COBIT 5: Enabling Processes, appendix B, p.227-229) was used. The mappings between the process at hand and the IT goals listed as ‘P’ are retained as key
IT-related goals. The mappings listed as ‘S’ are retained as additional IT-related goals. Next, the mapping table between enterprise goals and IT-related goals (COBIT 5: Enabling Processes,
appendix B, p.226) is used. The previously selected key IT-related goals are looked up, and those enterprise goals that support half or more of the IT-related goals as ‘P’ are retained as key
enterprise goals. The remaining enterprise goals listed as ‘P’ are retained as additional enterprise goals. Again, after application of the logic described here, the resulting set of goals should
be reviewed and tailored if necessary.

Issue Cross-
reference
Additional goals Enterprise goals:
 EG01 Stakeholder value of business investments
 EG02 Portfolio of competitive products and services
 EG08 Agile responses to a changing business environment
 EG10 Optimisation of service delivery costs
A-2.4  EG11 Optimisation of business process functionality
Cont.
IT-related goals:
 ITG08 Adequate use of applications, information and
technology solutions
 ITG10 Security of information, processing infrastructure and
applications
 ITG14 Availability of reliable and useful information for
decision making
 ITG15 IT compliance with internal policies
 ITG17 Knowledge, expertise and initiatives for business
innovation
A-2.5 Define the organisational boundaries of the Describe the organisational boundaries of the assurance engagement, i.e., to which
assurance initiative. organisational entities the review is limited. All other aspects of scope limitation are
identified during phase A-3.
The scope of this assurance engagement is a process. Nevertheless, as per the
Determine the enablers in scope and the
A-3 COBIT 5 enabler model, all related enablers will have to be considered for inclusion in
instance(s) of the enablers in scope.
the scope as well.
A-3.1 Define the Process in scope of the review. The following process as defined in COBIT 5: Enabling Processes is in scope of this
assurance engagement: DSS02 Manage service requests and incidents.
A-3.2 Define the related enablers. Principles, Policies and Frameworks: In the context of this process review, and
taking into account the goals identified in A-2.4, the following Principles, Policies and
Frameworks could be considered in scope of the review4:
Related enablers include:
 <list here the most relevant Principles, Policies and Framework elements>
 Principles, Policies and Frameworks
 Organisational Structures Organisational Structures: Based on the process under review, the following
 Culture, Ethics and Behaviour Organisational Structures and functions are considered to be in scope of this
 Information assurance engagement, and available resources will determine which ones will be
 Services, Infrastructure and reviewed in detail: 5
Applications  Business process owners
 Peoples, Skills and Competencies  Chief information officer (CIO)
 Head of development
 Head IT operations
 Service manager
 Information security manager
CuIture, Ethics and Behaviour: In the context of this process review, the following
4
The logic applied here is the following: if there are any Policies or Frameworks identified as inputs or outputs of any of the process practices of the process under review, they will be included
here.
5
Only those roles that have an ‘A’ or ‘R’ in the RACI chart of the process are included here. Roles are taken from the RACI charts in COBIT 5: Enabling Processes; some more specific roles may
be taken from COBIT 5 for Assurance, COBIT 5 for Risk or COBIT 5 for Information Security.

Issue Cross-
reference
enterprise-wide Behaviours are in scope:
 <list here the most relevant Behaviour elements>
Information items: Based on the process under review, the following Information
items are considered to be in scope of this assurance engagement, and available
resources will determine which ones will be reviewed in detail. 6
DSS02.01:
 Service level agreements (SLAs) (I)
 Incident and service request classification schemes and models (O)
 Configuration repository (I)
 Rules for incident escalation (O)
 Updated repository with configuration items (I)
 Configuration status reports (I)
 Asset monitoring rules and event conditions (I)
 Problem classification scheme (I)
 Incident response actions and communications (I)
 Criteria for problem registration (O)
A-3.2
Cont. DSS02.02:
 SLAs (I)
 Incident and service request log (O)
 Emergency escalation procedure (I)
 Incident tickets (I)
 Security incident tickets (I)
 Classified and prioritised incidents and service requests (O)
DSS02.03:
 Risk-related root causes (I)
 Approved service requests (O)
 Fulfilled service requests (O)
DSS02.04:
 Supplemental support plan (I)
 Incident symptoms (O)
 Problem log (O)
DSS02.05:
 Risk-related incident response plans (I)
 Known error records (I)
 Communication of knowledge learned (I)
 Incident resolutions (O)
6
Leverage the inputs and outputs (also referred to as work products) described for each process practice in COBIT 5: Enabling Processes to identify the most relevant or important information
items. All inputs and outputs are listed here, with those work products written in italic font to be dealt with (in more detail) as part of the Information enabler.

Issue Cross-
reference
DSS02.06:
 Closed problem records (I)
 Closed service requests and incidents (O)
 User confirmation of satisfactory fulfilment or resolution (O)
DSS02.07:
 OLAs (I)
 Problem status report (I)
 Problem resolution reports (I)
 Problem resolution monitoring reports (I)
 Incident status and trends report (O)
 Request fulfilment status and trends report (O)
Services, Infrastructure and Applications: In the context of this process review,

and taking into account the goals identified in A-2.4, the following Services and related
Infrastructure or Applications could be considered in scope of the review:
 <list here the most relevant Services, Infrastructure and Applications components
in scope>
A-3.2 People, Skills and Competencies: In the context of this process review, taking into
Cont. account key processes and key roles, the following Skill sets are included in scope:
 Service desk and incident management
 <list here other relevant Skill sets required>


Phase B—Understand Enablers, Set Suitable Assessment Criteria and Perform the Assessment
Issue Cross-
Ref. Assurance Steps and Guidance Comment
reference
Agree on metrics and criteria for enterprise goals and IT-related goals.
B-1
Assess enterprise goals and IT-related goals.
B-1.1 Obtain (and agree on) metrics for enterprise goals and expected values of the metrics and assess whether enterprise goals in scope are
achieved.
Leverage the list of suggested metrics for the enterprise goals to define, discuss and agree on a set of relevant, customized metrics for
the enterprise goals, taking care that the suggested metrics are driven by the performance of the topic of this assurance initiative.
Next, agree on the expected values for these metrics, i.e., the values against which the assessment will take place.
The following metrics and expected values are agreed on for the key enterprise goals defined in step A-2.4.
Enterprise Goal Metric Expected Outcome (Ex) Assessment Step
EG03 Managed  Percent of critical business Agree on the expected In this step, the related metrics
business risk objectives and services covered by values for these metrics, for each goal will be reviewed
(safeguarding of assets) risk assessment i.e., the values against and an assessment will be made
 Ratio of significant incidents that which the assessment will whether the defined criteria are
were not identified in risk take place. achieved.
assessments vs. total incidents
 Frequency of update of risk profile
EG06 Customer-  Number of customer service Agree on the expected In this step, the related metrics
oriented service culture disruptions due to IT service- values for these metrics, for each goal will be reviewed
related incidents (reliability) i.e., the values against and an assessment will be made
 Percent of business stakeholders which the assessment will whether the defined criteria are
satisfied that customer service take place. achieved.
delivery meets agreed-on levels
 Number of customer complaints
 Trend of customer satisfaction
survey results
EG07 Business service  Number of customer service Agree on the expected In this step, the related metrics
continuity and interruptions causing significant values for these metrics, for each goal will be reviewed
availability incidents i.e., the values against and an assessment will be made
 Business cost of incidents which the assessment will whether the defined criteria are
 Number of business processing take place. achieved.
hours lost due to unplanned service
interruptions
 Percent of complaints as a function
of committed service availability
targets
B-1.2 Obtain (and agree on) metrics for IT-related goals and expected values of the metrics and assess whether IT-related goals in scope are
achieved.
The following metrics and expected values are agreed on for the key IT-related goals defined in Step A-2.4.
IT-related Goal Metric Expected Outcome (Ex) Assessment Step
ITG04 Managed IT-  Percent of critical business Agree on the expected In this step, the related metrics
related business risk processes, IT services and IT- values for the IT-related for each goal will be reviewed
enabled business programmes goal metrics, i.e., the and an assessment will be made
covered by risk assessment values against which the whether the defined criteria are
 Number of significant IT-related assessment will take place. achieved.
B-1.2 incidents that were not identified in
risk assessment

Issue Cross-
reference
Cont.  Percent of enterprise risk
assessments including IT-related
risk
 Frequency of update of risk profile
ITG07 Delivery of IT  Number of business disruptions due Agree on the expected In this step, the related metrics
services in line with to IT service incidents values for the IT-related for each goal will be reviewed
business requirements  Percent of business stakeholders goal metrics, i.e., the and an assessment will be made
satisfied that IT service delivery values against which the whether the defined criteria are
meets agreed-on service levels assessment will take place. achieved.
 Percent of users satisfied with the
quality of IT service delivery
Obtain understanding of the Process in scope and set suitable assessment criteria.
B-2
Assess the Process. 7
B-2.1 Understand the Process purpose.
The purpose of process DSS02 is as per the standard COBIT 5 process statement: ‘Achieve increased productivity and minimise
disruptions through quick resolution of user queries and incidents.’
B-2.2 Understand the Process goals and related metrics and define expected values (criteria), and assess whether the Process goals
(outcomes) are achieved, i.e., assess the effectiveness of the Process.
The process DSS02 Manage service requests and incidents has three standard defined process goals, as described in COBIT 5:
Enabling Processes, chapter 5, p. 177. Based on these goals and their related metrics, the subset of following goals and associated
metrics are defined for this process.
Process Goal Related Metric Criteria/Expected Value Assessment Step
IT-related services are  Number and percent of incidents Agree on the expected In this step, the related metrics
available for use. causing disruption to business- values for the Process goal for each goal will be reviewed
critical processes metrics, i.e., the values and an assessment will be made
 Mean time between incidents against which the whether the defined criteria are
according to IT-enabled service assessment will take place. achieved.
Incidents are resolved  Percent of incidents resolved within Agree on the expected In this step, the related metrics
according to agreed-on an agreed-on/acceptable period of values for the Process goal for each goal will be reviewed
service levels. time metrics, i.e., the values and an assessment will be made
against which the whether the defined criteria are
assessment will take place. achieved.
Service requests are  Level of user satisfaction with Agree on the expected In this step, the related metrics
dealt with according to service request fulfilment values for the Process goal for each goal will be reviewed
agreed-on service levels  Mean elapsed time for handling metrics, i.e., the values and an assessment will be made
and to the satisfaction of each type of service request against which the whether the defined criteria are
users. assessment will take place. achieved.
The process DSS02 Manage service requests and incidents is Each practice is typically implemented through a number of
described in COBIT 5: Enabling Processes. The Process requires a activities, and a well-designed process will implement all these
number of management practices to be implemented, as described practices and activities.
in the process description in the same guide. These are:
 A sound process design
 The reference against which the process will be assessed in
phase C, with the criteria as mentioned, i.e., all management
practices are expected to be fully implemented.
7
Since this is a process audit/assurance program, several of the assurance steps from COBIT 5 for Assurance have been combined or removed.
Issue Cross-
reference
Reference Assessment Step
Process Practice
DSS02.01 Define Assess by applying appropriate audit techniques (interview, observation, testing) whether the management
incident and service practice is effectively implemented through the following typical (control) activities:
request classification
schemes. 1. Define incident and service request classification and prioritisation schemes and criteria for problem
registration, to ensure consistent approaches for handling, informing users about and conducting trend
analysis.
2. Define incident models for known errors to enable efficient and effective resolution.
3. Define service request models according to service request type to enable self-help and efficient
B-2.2 service for standard requests.
Cont. 4. Define incident escalation rules and procedures, especially for major incidents and security incidents.
5. Define incident and request knowledge sources and their use.
Compare the RACI chart as included in the reference process in COBIT 5: Enabling Processes with the
actual accountability and responsibility for this practice and assess whether:
 Accountability and responsibility are assigned and assumed.
 Accountability and responsibility are assigned at the appropriate level in the organisation.
DSS02.02 Record, Assess by applying appropriate audit techniques (interview, observation, testing) whether the management
classify and prioritise practice is effectively implemented through the following typical (control) activities:
requests and incidents.
1. Log all service requests and incidents, recording all relevant information so that they can be handled
effectively and a full historical record can be maintained.
2. To enable trend analysis, classify service requests and incidents by identifying type and category.
3. Prioritise service requests and incidents based on SLA service definition of business impact and
urgency.
actual accountability and responsibility for this practice and assess whether :
DSS02.03 Verify, Assess by applying appropriate audit techniques (interview, observation, testing) whether the management
approve and fulfil practice is effectively implemented through the following typical (control) activities:
service requests.
1. Verify entitlement for service requests using, where possible, a predefined process flow and standard
changes.
2. Obtain financial and functional approval or sign-off, if required, or predefined approvals for agreed-on
standard changes.
3. Fulfil the requests by performing the selected request procedure, using, where possible, self-help
automated menus and predefined request models for frequently requested items.
DSS02.04 Investigate, Assess by applying appropriate audit techniques (interview, observation, testing) whether the management
diagnose and allocate practice is effectively implemented through the following typical (control) activities:
incidents.

Issue Cross-
reference
1. Identify and describe relevant symptoms to establish the most probable causes, of the incidents.
Reference available knowledge resources (including known errors and problems) to identify possible
incident resolutions (temporary workarounds and/or permanent solutions).
2. If a related problem or known error does not already exist and if the incident satisfies agreed-on criteria
for problem registration, log a new problem.
3. Assign incidents to specialist functions if deeper expertise is needed, and engage the appropriate level
of management, where and if needed.
B-2.2 actual accountability and responsibility for this practice and assess whether:
Cont.  Accountability and responsibility are assigned and assumed.
DSS02.05 Resolve and Assess by applying appropriate audit techniques (interview, observation, testing) whether the management
recover from incidents. practice is effectively implemented through the following typical (control) activities:
1. Select and apply the most appropriate incident resolutions (temporary workaround and/or permanent
solution).
2. Record whether workarounds were used for incident resolution.
3. Perform recovery actions, if required.
4. Document incident resolution and assess if the resolution can be used as a future knowledge source.
DSS02.06 Close service Assess by applying appropriate audit techniques (interview, observation, testing) whether the management
requests and incidents. practice is effectively implemented through the following typical (control) activities:
1. Verify with the affected users (if agreed on) that the service request has been satisfactory fulfilled or
the incident has been satisfactory resolved.
2. Close service requests and incidents.
DSS02.07 Track status Assess by applying appropriate audit techniques (interview, observation, testing) whether the management
and produce reports. practice is effectively implemented through the following typical (control) activities:
1. Monitor and track incident escalations and resolutions and request handling procedures to progress
towards resolution or completion.
2. Identify information stakeholders and their needs for data or reports. Identify reporting frequency and
medium.
3. Analyse incidents and service requests by category and type to establish trends and identify patterns
of recurring issues, SLA breaches or inefficiencies. Use the information as input to continual
improvement planning.
4. Produce and distribute timely reports or provide controlled access to online data.

Issue Cross-
reference
B-2.3 Agree on the Process work products (inputs and outputs as defined in the process practices description) that are expected to be
present (process design).
Assess the extent to which the process work products are available.
The Process DSS02 identifies a set of inputs and outputs for the different management practices. Criteria: All listed work products
The most relevant of these work products (and those not assessed as Information items in scope in should demonstrably exist and
section A-3.2) are identified as follows, as well as the criteria against which they will be assessed, be used.
B-2.3 i.e., existence and usage.
Cont. Process Practice Work Product8 Assessment Step
DSS02.01  SLAs (I) Apply appropriate auditing
 Incident and service request classification schemes and models techniques to determine for each
(O) work product:
 Configuration repository (I)  Existence of the work
 Updated repository with configuration items (I) product
 Configuration status reports (I)  Appropriate use of the work
 Asset monitoring rules and event conditions (I) product
 Problem classification scheme (I)
 Incident response actions and communications (I)
 Criteria for problem registration (O)
DSS02.02  SLAs (I)
 Incident and service request log (O)
 Emergency escalation procedure (I)
 Incident tickets (I)
 Security incident tickets (I)
DSS02.03  Risk-related root causes (I)
 Approved service requests (O)
 Fulfilled service requests (O)
DSS02.04  Supplemental support plan (I)
 Incident symptoms (O)
 Problem log (O)
DSS02.05  Risk-related incident response plans (I)
 Known error records (I)
 Communication of knowledge learned (I)
 Incident resolutions (O)
DSS02.06  Closed problem records (I)
 Closed service requests and incidents (O)
 User confirmation of satisfactory fulfilment or resolution (O)
DSS02.07  Operational level agreements (OLAs) (I)
 Problem status report (I)
8
Only the work products not already dealt with (in more detail) as part of the Information enabler are listed here.
Issue Cross-
reference
 Problem resolution reports (I)
 Problem resolution monitoring reports (I)
B-2.4 Agree on the Process capability level to be achieved by the process.
Process DSS02 is—given the strategic priorities—important, and will require the following Process capability level and attributes, which
is equivalent to achieving a Process capability level _____. 9
Obtain understanding of the Principles, Policies and Frameworks in scope.
B-3
Assess Principles, Policies and Frameworks.
Repeat steps B-3.1 through B-3.5 for all Principles, Policies and Frameworks in scope.
B-3.1 Understand the Principles, Policies and Frameworks context.
Obtain understanding of the overall system of internal control and the associated Principles, Policies and Frameworks.
B-3.2 Understand the stakeholders of the Principles, Policies and Frameworks
Understand the stakeholders in the policies. The stakeholders for the policies include those setting the policies and those who need to
be in compliance with the policies.
B-3.3 Understand the goals for the Principles, Policies and Frameworks, and the related metrics, and agree on expected values.
Assess whether the Principles, Policies and Frameworks goals (outcomes) are achieved, i.e., assess the effectiveness of the Principles,
Policies and Frameworks.
Goal Criteria Assessment Step
Comprehensiveness The set of policies is comprehensive in Verify that the set of policies is comprehensive in its coverage.
its coverage.
Currency The set of policies is up to date. This at Verify that the set of policies is up to date. This at least requires:
least requires:  A regular validation of all policies whether they are still up
 A regular validation of all policies to date
whether they are still up to date  An indication of the policies’ expiration date or date of last
 An indication of the policies’ expiration update
date or date of last update
Flexibility The set of policies is flexible. It is Verify the flexibility of the set of policies, i.e., that it is structured
structured in such a way that it is easy to in such a way that it is easy to add or update policies as
add or update policies as circumstances circumstances require.
require.
Availability  Policies are available to all  Verify that policies are available to all stakeholders.
stakeholders.  Verify that policies are easy to navigate and have a logical
 Policies are easy to navigate and and hierarchical structure.
have a logical and hierarchical
structure.
B-3.4 Understand the life cycle stages of the Principles, Policies and Frameworks, and agree on the relevant criteria. Assess to what extent
the Principles, Policies and Frameworks life cycle is managed.
The life cycle of the IT-related policies is managed by the Process APO01. The review of this life cycle is therefore equivalent to a
process review of process APO01 Manage the IT management framework.
B-3.5 Understand good practices related to the Principles, Policies and Frameworks and expected values. Assess the Principles, Policies and
Frameworks design, i.e., assess the extent to which expected good practices are applied.
The assurance professional will, by using appropriate auditing techniques assess the following aspects.
Good Practice Criteria Assessment Step
Scope and validity The scope is described and the validity Verify that the scope of the framework is described and the
9
This step is warranted only if the process under review is a standard COBIT 5 governance or management process to which the ISO/IEC 15504 PAM can be applied. Any other processes, for which
no reference practices, work products or outcomes are approved, cannot use this assessment method, therefore the concept capability level does not apply.
Issue Cross-
reference
date is indicated. validity date is indicated.
Exception and  The exception and escalation  Verify that the exception and escalation procedure is
escalation procedure is explained and described, explained and commonly known.
commonly known.  Through observation of a representative sample, verify
 The exception and escalation that the exception and escalation procedure has not
procedure has not become de facto become de facto standard procedure.
standard procedure.
Compliance The compliance checking mechanism Verify that the compliance checking mechanism and non-
and non-compliance consequences are compliance consequences are clearly described and enforced.
B-3.5
clearly described and enforced.
Cont.
Obtain understanding of the Organisational Structures in scope.
B-4
Assess the Organisational Structures.
Repeat steps B-4.1 through B-4.5 for each Organisational Structure in scope, as determined in step A-3.2.
B-4.1 Understand the Organisational Structure context.
Identify and document all elements that can help to understand the context in which the Organisational Structure/role has to operate,
including:
 The overall organisation
 Management/process framework
 History of the role/structure
 Contribution of the Organisational Structure to achievement of goals
B-4.2 Understand all stakeholders of the Organisational Structure/function.
Determine through documentation review (policies, management communications, etc.) the key stakeholders of the role, i.e.:
 Incumbent of the role and/or members of the Organisational Structure
 Other key stakeholders affected by the decisions of the Organisational Structure/role
B-4.3 Understand the goals of the Organisational Structure, the related metrics and agree on expected values. Understand how these goals
contribute to the achievement of the enterprise goals and IT-related goals.
Organisational Structure Goal Assessment Step
Determine through interviews with key stakeholders and This step only applies if specific goals are defined. In that case,
documentation review the goals of the Organisational Structures, the assurance professional will use appropriate auditing
i.e., the decisions for which they are accountable10,11. techniques to:
Note: Very often, the goals of an Organisational Structure—making  Identify the decisions made by the Organisational
decisions—are already described by some of the process practices Structure.
and/or process activities in COBIT 5: Enabling Processes.  Assess whether decisions are appropriately documented
Therefore, they will be part of the process review and should not be and communicated.
repeated here. Only when very specific decisions would be required  Evaluate the decisions by, assessing whether:
is there a need to list them explicitly in this step. They have contributed to the achievement of the IT-
related and enterprise goals as anticipated.
Decisions are duly executed on a timely basis.
B-4.4 Agree on the expected good practices for the Organisational Structure against which it will be assessed.
Assess the Organisational Structure design, i.e., assess the extent to which expected good practices are applied.
Operating principles  Operating principles are documented.  Verify whether operating principles are
10
The RACI charts in COBIT 5: Enabling Processes can be leveraged as a starting point for the expected goals of a role or Organisational Structure.
11
The Organisational Structure/role as described may not exist under the same name in the enterprise; in that case, the closest Organisational Structure assuming the same responsibilities and
accountability should be considered.
Issue Cross-
reference
 Regular meetings take place as defined in appropriately documented.
operating principles.  Verify that regular meetings take place as defined
 Meeting reports/minutes are available and in the operating principles.
are meaningful.  Verify that meeting reports/minutes are available
and are meaningful.
Composition The organisational structure’s composition is Assess whether the Organisational Structure’s
balanced and complete, i.e., all required composition is balanced and complete, i.e., all required
stakeholders are sufficiently represented. stakeholders are sufficiently represented.
Span of control  The span of control of The Organisational  Verify whether the span of control of the
Structure is defined. Organisational Structure is defined.
B-4.4
Cont.  The span of control is adequate, i.e., the  Assess whether the span of control is adequate,
Organisational Structure has the right to i.e., the Organisational Structure has the right to
make all decisions it should. make all decisions it should.
 The span of control is in line with the overall  Verify and assess whether the span of control is in
enterprise governance arrangements. line with the overall enterprise governance
arrangements.
Level of authority/  Decision rights of the Organisational  Verify that decision rights of the Organisational
decision rights Structure are defined and documented. Structure are defined and documented.
 Decision rights of the Organisational  Verify whether decision rights of the Organisational
Structure are respected and complied with Structure are complied with and respected.
(also a culture/behaviour issue).
Delegation of authority Delegation of authority is implemented in a Verify whether delegation of authority is implemented in
meaningful way. a meaningful way.
Escalation procedures Escalation procedures are defined and applied. Verify the existence and application of escalation
procedures.
B-4.5 Understand the life cycle and agree on expected values.
Assess the extent to which the Organisational Structure life cycle is managed.
Life Cycle Element Criteria Assessment Steps
Mandate  The Organisational Structure is  Verify through interviews and observations that the
formally established. Organisational Structure is formally established.
 The Organisational Structure has a  Verify through interviews and observations that the
clear, documented and well- Organisational Structure has a clear, documented and
understood mandate. well-understood mandate.
Monitoring  The performance of the  Verify whether the performance of the Organisational
Organisational Structure and its Structure and its members is regularly monitored and
members should be regularly evaluated by competent and independent assessors.
monitored and evaluated by  Verify whether the regular evaluations have resulted in
competent and independent improvements to the Organisational Structure, in its
assessors. composition, mandate or any other parameter.
 The regular evaluations should
result in the required continuous
improvements to the Organisational
Structure, either in its composition,
mandate or any other parameter.
Obtain understanding of the Culture, Ethics and Behaviour in scope.
B-5
Assess Culture, Ethics and Behaviour.
Repeat steps B-5.1 through B-5.5 for each Culture, Ethics, and Behaviour aspect in scope.

Issue Cross-
reference
B-5.1 Understand the Culture, Ethics and Behaviour context.
Understand the context of the Culture/Ethics/Behaviour, i.e.:
 What the overall corporate Culture is like
 Understand the interconnection with other enablers in scope:
Identify roles and structures that could be affected by the Culture.
Identify processes that could be affected by Culture, Ethics and Behaviour, including any processes in scope of the review.
B-5.2 Understand the major stakeholders of the Culture, Ethics and Behaviour.
Understand to whom the behaviour requirements will apply, i.e., understand who embodies the roles/structures expected to
demonstrate the correct set of Behaviours. This is usually linked to the roles and Organisational Structures identified in scope.
B-5.3 Understand the goals for the Culture, Ethics and Behaviour, and the related metrics and agree on expected values.
Assess whether the Culture, Ethics and Behaviour goals (outcomes) are achieved, i.e., assess the effectiveness of the Culture,
Ethics and Behaviour.
Define what constitutes desired and undesirable Behaviours and Culture and especially Behaviours are associated to individuals
why they are so classified, i.e., relate Behaviours to the and the Organisational Structures of which they are a part,
organisational ethics and values by which the enterprise wants to therefore, by using appropriate auditing techniques, the
live in support of enterprise goals. assurance professional will:
 Identify individuals who must comply with the Behaviours
under review.
 Identify the Organisational Structures involved.
 Assess whether desired Behaviours can be observed.
 Assess whether undesirable Behaviours are absent.
Desired Behaviour (Culture, Ethics and Behaviour Goal) Assessment Step
B-5.4 Understand the life cycle stages of the Culture, Ethics and Behaviour, and agree on the relevant criteria.
Assess the extent to which the Culture, Ethics and Behaviour life cycle is managed.
(This aspect is already covered by the assessment of the good practices, so no additional assurance steps are defined here.)
B-5.5 Understand good practice when dealing with Culture, Ethics and Behaviour, and agree on relevant criteria.
Assess the Culture, Ethics and Behaviour design, i.e., assess to what extent expected good practices are applied.
Communication, Existence and quality of the Apply appropriate auditing techniques to assess whether the
enforcement and rules communication good practice is adequately applied, i.e., assessment criteria
Incentives and rewards Existence and application of appropriate are met.
rewards and incentives
Awareness Awareness of desired Behaviours

Issue Cross-
reference
Obtain understanding of the Information items in scope.
B-6
Assess Information items.
Repeat steps B-6.1 through B-6.5 for each Information item defined in scope in A-3.2.
B-6.1 Understand the Information item context:
 Where and when is it used?
 For what purpose is it used?
 Understand the connection with other enablers in scope, e.g.:
Used by which processes?
Which Organisational Structures are involved (see also B-4.2)?
Which services/applications are involved?
B-6.2 Understand the major stakeholders of the Information item.
Understand the stakeholders for the Information item, i.e., identify the:
 Information producer
 Information custodian
 Information consumer
Stakeholders should be at the appropriate organisational level.
B-6.3 Understand the major quality criteria for the Information item, the related metrics and agree on expected values.
Assess whether the Information item quality criteria (outcomes) are achieved, i.e., assess the effectiveness of the Information item.
Leverage the COBIT 5 Information enabler model12 focussing on the quality goals The assurance professional will, by
description to select the most relevant Information quality criteria for the Information item at using appropriate auditing techniques,
hand. Document expectations regarding information criteria. The COBIT 5 Information verify all quality criteria in scope and
enabler model identifies 15 different quality criteria—although all of them are relevant, it is assess whether the criteria are met.
nonetheless possible and recommended to focus on a subset of the most important criteria
for the Information item at hand.
Mark the quality dimensions with a ‘’ that are deemed most important (key criteria), and by
consequence will be assessed against the described criteria.
Quality Dimension Key Criteria Description Assessment Step
Accuracy
Objectivity
Believability
Reputation
Relevancy
Completeness
Currency
Amount of information
Concise
representation
Consistent
representation
Interpretability
B-6.3 Understandability
12
COBIT 5 framework, appendix G, p.81-84
Issue Cross-
reference
Cont. Manipulation
Availability
Restricted access
B-6.4 Understand the life cycle stages of the Information item, and agree on the relevant criteria.
Assess to what extent the Information item life cycle is managed.
The life cycle of any Information item is managed through several business and IT-related processes. The scope of this review already
includes a review of (IT-related) processes so this aspect does not need to be duplicated here.
 When the Information item is internal to IT, the process review will have covered the life cycle aspects sufficiently.
 When the Information item also involves other stakeholders outside IT or other non-IT processes, some of the life cycle aspects
need to be assessed.
Mark the life cycle stages with a ‘’ that are deemed most important (key criteria), and by consequence will be assessed against the
described criteria.
Life Cycle Stage Key Criteria Description Assessment Step
Plan
Design
Build/acquire
Use/operate
Evaluate/monitor
Update/dispose
B-6.5 Understand important attributes of the Information item and expected values.
Assess the Information item design, i.e., assess the extent to which expected good practices are applied.
Good practices for Information items are defined as a series of attributes for the Information item13. The assurance professional will, by
using appropriate audit techniques, verify all attributes in scope and assess whether the attributes are adequately defined.
Mark the attributes with a ‘’ that are deemed most important (key criteria), and by consequence will be assessed against the
described criteria.
Attribute Key Criteria Description Assessment Step
Physical
Empirical
Syntactic
Semantic
Pragmatic
Social
13
COBIT 5 framework, appendix G, p. 81-84
Issue Cross-
reference
Obtain understanding of the Services, Infrastructure and Applications in scope.
B-7
Assess the Services, Infrastructure and Applications.
Repeat steps B-7.1 through B-7.5 for each Service, Infrastructure and Applications element in scope.
B-7.1 Understand the Services, Infrastructure and Applications context.
Understand the organisational and technological context of this service. Refer to step A-2.2 and A-2.3 and re-use that information to understand
the significance of this Service, Infrastructure and Application.
B-7.2 Understand the major stakeholders of the Services, Infrastructure and Applications.
Understand who will be the major stakeholders of the service, i.e., the sponsor, provider and users. Stakeholders will include a number of
organisational roles but could also link to Processes.
B-7.3 Understand the major goals for the Services, Infrastructure and Applications, the related metrics and agree on expected values.
Assess whether the Services, Infrastructure and Applications goals (outcomes) are achieved, i.e., assess the effectiveness of the Services,
Infrastructure and Applications.
Service description  The Service is clearly described.  Verify that the Service exists and is clearly described.
 The Service is available to all  Assess the quality of the Service description and of the Service
potential stakeholders offered.
 Verify the accessibility of the Service to all potential stakeholders.
Service level definition Service levels are defined for:  Verify that the following aspects are dealt with in the Service level
 Quality of the service deliverables definitions:
 Cost Quality of the Service deliverables
 Timeliness Cost
Timeliness
 Verify to what extent Service levels are achieved.
Contribution to related The Service contributes to the Assess to what extent the Service contributes to the achievement of the
enabler, IT-related and achievement of related enabler and IT- related enabler goals and to the overall IT-related and enterprise goals.
enterprise goals related and enterprise goals.
B-7.4 Understand the life cycle stages of the Services, Infrastructure and Applications, and agree on the relevant criteria.
Assess the extent to which the Services, Infrastructure and Applications life cycle is managed.14
B-7.5 Understand good practice related to the Services, Infrastructure and Applications and expected values.
Assess the Services, Infrastructure and Applications design, i.e., assess to what extent expected good practices are applied.
Leverage the description of Services, Infrastructure and Applications in the COBIT 5 framework15 to identify good practices related to Services,
Infrastructure And Applications. In general the following practices need to be implemented:
 Buy/build decision needs to be taken.
 Use of the Service needs to be clear.
Sourcing (buy/build) A formal decision—based on a business  Verify that a formal decision—based on a business case—was taken
case—needs to be taken regarding the regarding the sourcing of the Service.
sourcing of the Service.  Verify the validity and quality of the business case.
 Verify that the sourcing decision has been duly executed.
Use The use of the Service needs to be  Verify that the use of the Service is clear, i.e., it is known when and
B-7.5 clear: by whom the service needs to be used.
14
The life cycle of a service will be governed and managed by numerous of the COBIT 5 processes. As a consequence, a subset of the BAI and APO processes may have to be added to the scope of the
assurance engagement should it be required.
Issue Cross-
reference
Cont.  When it needs to be used and by  Verify that actual use is in line with requirement above.
whom  Verify that the actual Service output is adequately used.
 The required compliance levels  Verify that Service levels are monitored and achieved.
with the Service’s output

Issue Cross-
reference
Obtain understanding of the People, Skills and Competencies in scope.
B-8
Assess People, Skills and Competencies.
Repeat steps B-8.1 through B-8.5 for each People, Skill and Competency aspect in scope.
B-8.1 Understand the People, Skills and Competencies context.
Understand the context of the Skill/Competency, i.e.:
 Where and when is it used?
 For what purpose is it used?
 Understand the connection with other enablers in scope, e.g.:
In which roles and structures is the Skill/Competency used? (See also B-4.1.)
Which behaviours are associated with the Skill/Competency?
B-8.2 Understand the major stakeholders for People, Skills and Competencies.
Identify to whom in the organisation the skill requirement applies.
B-8.3 Understand the major goals for the People, Skills and Competencies, the related metrics and agree on expected values.
Assess whether the People, Skills and Competencies goals (outcomes) are achieved, i.e., assess the effectiveness of the People, Skills and
Competencies.
For the People, Skills and Competencies at hand, the following goals and associated criteria can be addressed.
Experience Apply appropriate auditing techniques to assess whether the People, Skills
Education and Competencies goals are adequately achieved, i.e., that assessment
Qualification criteria are met.
Knowledge
Technical skills
Behavioural skills
Number of people with
appropriate skill level
B-8.4 Understand the life cycle stages of the People, Skills and Competencies, and agree on the relevant criteria.
Assess to what extent the People, Skills and Competencies life cycle is managed.
For the People, Skills and Competencies at hand, the life cycle phases and associated criteria can For the People, Skills and Competencies at
be expressed in function of the process APO07. hand the assurance professional will
perform the following assessment steps.
Life Cycle Element Criteria Assessment Step
Plan Practice APO07.03, activity 1 (Define the required and currently Assess whether practice APO07.03 activity
available skills and competencies of internal and external resources to 1 is implemented in relation to this skill.
achieve enterprise, IT and process goals.) is implemented in relation to
this skill.
Design Practice APO07.03 activity 2 (Provide formal career planning and Assess whether practice APO07.03 activity
professional development to encourage competency development, 2 is implemented in relation to this skill.
opportunities for personal advancement and reduced dependence on
key individuals.) is implemented in relation to this skill.
Practice APO07.03 activity 3 (Provide access to knowledge repositories

Assess whether practice APO07.03 activity

Issue Cross-
reference
B-8.4 to support the development of skills and competencies.) is implemented 3 is implemented in relation to this skill.
Cont. in relation to this skill.
Build Practice APO07.03 activity 4 (Identify gaps between required and Assess whether practice APO07.03 activity
available skills and develop action plans to address them on an 4 is implemented in relation to this skill.
individual and collective basis, such as training [technical and
behavioural skills], recruitment, redeployment and changed sourcing
strategies.) is implemented in relation to this skill.
Operate Practice APO07.03 activity 5 (Develop and deliver training programmes Assess whether practice APO07.03 activity
based on organisational and process requirements, including 5 is implemented in relation to this skill.
requirements for enterprise knowledge, internal control, ethical conduct
and security.) is implemented in relation to this skill.
Evaluate Practice APO07.03 activity 6 (Conduct regular reviews to assess the Assess whether practice APO07.03 activity
evolution of the skills and competencies of the internal and external 6 is implemented in relation to this skill.
resources. Review succession planning.) is implemented in relation to
this skill.
Update/dispose Practice APO07.03 activity 7 (Review training materials and Assess whether practice APO07.03 activity
programmes on a regular basis to ensure adequacy with respect to 7 is implemented in relation to this skill.
changing enterprise requirements and their impact on necessary
knowledge, skills and abilities.) is implemented in relation to this skill.
B-8.5 Understand good practice related to the People, Skills and Competencies and expected values.
Assess the People, Skills and Competencies design, i.e., assess to what extent expected good practices are applied.
Good Practice Assessment Step
Skill set and Competencies are defined.  Determine that an inventory of Skills and Competencies is maintained
by organisational unit, job function and individual.
 Evaluate the relevance and the contribution of the Skills and
Competencies to the achievement of the goals of the Organisational
Structure, and by consequence, IT-related goals and enterprise
goals.
 Evaluate the gap analysis between necessary portfolio of Skills and
Competencies and current inventory of skills and capabilities.
Skill levels are defined.  Assess the flexibility and performance of meeting Skills development
to address identified gaps between necessary and current Skill levels.
 Assess the process for 360-degree performance evaluations.

Phase C—Communicate the Results of the Assessment

Ref. Assurance Step Guidance
C-1 Document exceptions and gaps.
C-1.1 Understand and document weaknesses and their impact on the • Illustrate the impact of enabler failures or weaknesses with numbers and scenarios of errors, inefficiencies and misuse.
achievement of process goals. • Clarify vulnerabilities, threats and missed opportunities that are likely to occur if enablers do not perform effectively.
C-1.2 Understand and document weaknesses and their impact on enterprise • Illustrate what the weaknesses would affect (e.g., business goals and objectives, enterprise architecture elements,
goals. capabilities, resources). Relate the impact of not achieving the enabler goals to actual cases in the same industry and
leverage industry benchmarks.
• Document the impact of actual enabler weaknesses in terms of bottom-line impact, integrity of financial reporting, hours lost
in staff time, loss of sales, ability to manage and react to the market, customer and shareholder requirements, etc.
• Point out the consequence of non-compliance with regulatory requirements and contractual agreements.
• Measure the actual impact of disruptions and outages on business processes and objectives, and on customers (e.g.,
number, effort, downtime, customer satisfaction, cost).
C-2 Communicate the work performed and findings.
C-2.1 Communicate the work performed.  Communicate regularly to the stakeholders identified in A-1 on progress of the work performed.
C-2.2 Communicate preliminary findings to the assurance engagement • Document the impact (i.e., customer and financial impact) of errors that could have been caught by effective enablers.
stakeholders defined in A-1. • Measure and document the impact of rework (e.g., ratio of rework to normal work) as an efficiency measure affected by
enabler weaknesses.
• Measure the actual business benefits and illustrate cost savings of effective enablers after the fact.
• Use benchmarking and survey results to compare the enterprise’s performance with others.
• Use extensive graphics to illustrate the issues.
• Inform the person responsible for the assurance activity about the preliminary findings and verify his/her correct
understanding of those findings.
C-2.3 Deliver a report (aligned with the terms of reference, scope and agreed-
on reporting standards) that supports the results of the initiative and
enables a clear focus on key issues and important actions.

DSS02 Manage Service Requests and Incidents - Icq - Eng - 1214

Uploaded by

Copyright:

Available Formats

DSS02 Manage Service Requests and Incidents - Icq - Eng - 1214

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

DSS02 Manage Service Requests and Incidents - Icq - Eng - 1214

Uploaded by

Copyright:

Available Formats

Provide feedback: www.isaca.org/DSS-APs

© ISACA 2014 All rights reserved. 2

ISACA wishes to recognize:

ISACA Board of Directors

Guidance and Practices Committee

© ISACA 2014 All rights reserved. 3

© ISACA 2014 All rights reserved. 4

Figure 1—Generic COBIT 5-based Assurance Engagement Approach

Assurance Engagement Approach Based on COBIT 5

© ISACA 2014 All rights reserved. 5

Generic Audit/Assurance Program

Customization of the Audit/Assurance Program

About the Example Audit/Assurance Program: DSS02

© ISACA 2014 All rights reserved. 6

Assurance Engagement: Manage service requests and incidents

Goal of the Review

COBIT 5-based Assurance Engagement Approach

The audit/assurance program is divided into three sections:

© ISACA 2014 All rights reserved. 7

Phase A—Determine Scope of the Assurance Initiative

Objectives of the assurance engagement can be expressed using the COBIT 5

Phase A—Determine Scope of the Assurance Initiative

Phase A—Determine Scope of the Assurance Initiative

Phase A—Determine Scope of the Assurance Initiative

Services, Infrastructure and Applications: In the context of this process review,

© ISACA 2014 All rights reserved. 11

© ISACA 2014 All rights reserved. 12

© ISACA 2014 All rights reserved. 13

© ISACA 2014 All rights reserved. 15

© ISACA 2014 All rights reserved. 16

© ISACA 2014 All rights reserved. 20

© ISACA 2014 All rights reserved. 21

© ISACA 2014 All rights reserved. 25

Practice APO07.03 activity 3 (Provide access to knowledge repositories

© ISACA 2014 All rights reserved. 26

© ISACA 2014 All rights reserved. 27

Phase C—Communicate the Results of the Assessment

© ISACA 2014 All rights reserved. 28

You might also like