Audit and Assurance

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Can Audit Become a Data Steward?

  • 1.  Can Audit Become a Data Steward?

    Posted 06 Jan, 2020 08:09
    Edited by Mohd Aidil Mohd Harith 06 Jan, 2020 08:10
    I was just wondering, can Internal Audit become a Data Steward? From what I know, A Data Steward needs to be performed by a dedicated department (e.g. MIS dept) who regularly checks and audits data across the enterprise to ensure that the quality of data is maintained. Data Steward comes up with the data policy so the Business users (Data Owners) will need to follow and from time to time, they will do a checking of data to ensure that the Business adheres with the data policy while the IT team (Data Custodians) is in charge to ensure that the data remains secure in the system.

    I doubt Audit can be a Data Steward as that would impede the internal audit's independence and their role of a 3rd line of defense.

    However, appreciate if someone can enlighten me on this.

    Rgds,



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    Mohd Aidil Mohd Harith

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  • 2.  RE: Can Audit Become a Data Steward?

    Posted 15 Jan, 2020 16:18
    Interesting question.  Audit may be a Data Steward for Audit department but other areas is questionable.  The each division/department management should have defined Data Custodians for Data

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    Sal Rodriguez
    Director of Internal Audit
    CISA, CIA, CRMA, CCSA, CGAP, CICA, MBA, MS
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  • 3.  RE: Can Audit Become a Data Steward?

    Posted 04 Feb, 2020 15:12
    Mohd, you bring up a very interesting question. You also highlight a very important point about interfering with Internal Audit's role for independence and third line of defense. That being case, it would be interesting to see or hear if there special negotiations have been held with business functions to allow or coordinate a "continuous monitoring" type of a service or function to allow for data such custodian or stewardship within the enterprise, however, that still may be pushing the limit. Interested to hear more about this.

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    Aaron Smith
    Cyber Risk Advisory Consultant
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  • 4.  RE: Can Audit Become a Data Steward?

    Posted 05 Feb, 2020 04:00
    Interesting question there – So I work for an internal audit function and at our group offices we have a data warehouse which was created by our own data analytics specialists. This warehouse pulls live data from the production application systems and internal audit can then pull the data directly to run independent tests for our audits. However, what is more interesting is that, we created certain scripts to obtain certain data for monthly reporting. This data is used by the business functions for their own reporting and internal decisions.

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    Mercy Omollo
    IT Audit Manager
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