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Using CobiT Methodology in Information System Auditing: Evidences from measuring the level of Operational Risks in Credit Institutions

机译：在信息系统审计中使用CobiT方法论：衡量信贷机构操作风险水平的证据

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摘要

In this paper we stressed the importance of managing the operational risks in credit institutions by conducting regular information system (IS) audits. Information system audit (IS audit) represents a wide range of audit, managerial, analytical and technological activities with the main objective of thoroughly reviewing the effectiveness of control procedures in various parts of IS, conducting analytical tests and collecting evidences which helps in evaluating the level of operational risks and, finally, recommending company's Board's the corrective counter-measures to lower the unacceptable operational risks. External (CobiT methodology) and especially national regulation framework for conducting IS audits in the Republic of Croatia are explained and analyzed in further details. Also, the methodology for conducting IS auditing is presented and maturity levels explained (5 point scale system with a qualitative marks which range from completely unsatisfactory to completely satisfactory). The results of assessing the level of operational risks in credit institutions in the Republic of Croatia which arises from external IS auditing activities in 2010 were depicted (11 credit institutions satisfactory manage the level of operational risk, 18 partially satisfactory and 2 partially unsatisfactory). Upon the long-lasting (3 years) in-depth case study analysis, we investigate in further details if the practice of managing operational risks in a small credit institution is improving by conducting regular IS audits and obeying to regulatory framework.
机译：在本文中，我们强调了通过定期进行信息系统（IS）审核来管理信贷机构中操作风险的重要性。信息系统审核（IS审核）代表了广泛的审核，管理，分析和技术活动，其主要目的是彻底审查IS各个部分的控制程序的有效性，进行分析测试并收集有助于评估级别的证据操作风险，最后，建议公司董事会采取纠正措施以降低不可接受的操作风险。对克罗地亚共和国进行IS审核的外部（CobiT方法），尤其是国家法规框架进行了详细解释和分析。此外，还介绍了进行IS审核的方法，并说明了成熟度级别（带有定性标记的5分制），范围从完全不满意到完全令人满意。描述了由2010年外部IS审计活动对克罗地亚共和国信贷机构的操作风险水平进行评估的结果（其中11家信用机构的操作风险水平令人满意，18家部分满意，2部分不满意）。通过长期（3年）的深入案例研究分析，我们将进一步进行详细调查，以通过定期进行IS审计并遵守监管​​框架来改善小型信贷机构中管理操作风险的实践是否有所改善。

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