Page 368 - ITGC_Audit Guides

Table of Contents

Executive Summary .......................................................................................................................... 2
Introduction ...................................................................................................................................... 3
Insider Threat Overview ............................................................................................................... 4

Anatomy of an Insider Threat ....................................................................................................... 6
Threat Source or Actor ........................................................................................................ 6
Target ................................................................................................................................... 7
Motivation ........................................................................................................................... 7
Negative Impact .................................................................................................................. 8
The Role of Internal Audit in Insider Threat Management .......................................................... 9
Planning Engagements to Assess Insider Threat Programs ............................................................ 11
Understanding Engagement Context and Purpose .................................................................... 11
Understanding the Process or Area Under Review .................................................................... 12
Insider Threat Management ............................................................................................. 12
Developing an Insider Threat Program ............................................................................. 13

Engagement Planning Information ................................................................................... 16
Conducting a Preliminary Risk Assessment ................................................................................ 19
Establishing Engagement Objectives .......................................................................................... 20
Engagement Objective Examples ...................................................................................... 20
Establishing Engagement Scope ................................................................................................. 20
Engagement Scope Examples ............................................................................................ 21
Allocating Resources ................................................................................................................... 21
Preparing the Work Program ..................................................................................................... 22
Providing Assurance to the Board .............................................................................................. 29

Appendix A. Relevant IIA Standards and Guidance ........................................................................ 31
Appendix B. Glossary ...................................................................................................................... 32
Appendix C. Insider Threat Assessment Using NIST Cybersecurity Framework............................. 34

Appendix D. CERT Best Practices to Mitigate Insider Threats ........................................................ 42
Appendix E. Organizations and Agencies That Issue Advice .......................................................... 43

Appendix F. References and Additional Resources ........................................................................ 46
Acknowledgments .......................................................................................................................... 48

www.theiia.org Auditing Insider Threat Programs 1