IT Governance, Risk, and Compliance:

March, 2012

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March 30, 2012  8:48 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part VII

Robert Davis Robert Davis Profile: Robert Davis

SOD controls are designed to reduce the opportunities for errors, mistakes, omissions, irregularities, and illegal acts perpetration and concealment. SOD is a primary internal control measure utilized for manual and automated systems. An autonomous function for computer data entry may exist...

March 27, 2012  9:05 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part VI

Robert Davis Robert Davis Profile: Robert Davis

Computer usage in information processing systems frequently eliminates generally accepted accounting control principles regarding adequate SOF and SOD. In particular, manual system organization incompatibles are normally reassigned to distinct departments or personnel. Computerized information...


March 23, 2012  8:03 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part V

Robert Davis Robert Davis Profile: Robert Davis

Effective policy, procedure, or directive compliance requires an extensive set of interrelated practices as well as processes. However, organizational policies, procedures, and directives may not incorporate controls or may reflect inadequate controls. Furthermore, organizational policies,...


March 20, 2012  10:20 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part IV

Robert Davis Robert Davis Profile: Robert Davis

At the IT level, general controls usually represent the policies, procedures, and directives applied to all or a large portion of an entity’s information systems and assist in ensuring their proper operation. Sub-categorically, ISACA defined


March 16, 2012  8:26 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part III

Robert Davis Robert Davis Profile: Robert Davis

Computer forensics (sometimes known as computer forensic science[1]) is a branch of digital forensic science pertaining to legal evidence found in computers and digital storage media. The goal of computer forensics is to examine...


March 13, 2012  7:39 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part II

Robert Davis Robert Davis Profile: Robert Davis

Under most circumstances, financial auditors must plan tests that provide reasonable assurance that fraud does not exist. When an IT auditor is involved in an external financial statement audit, if they are following generally accepted financial audit standards, they must also...


March 9, 2012  10:14 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part I

Robert Davis Robert Davis Profile: Robert Davis

Governmental statues may require an entity’s management design, implement, and maintain a system of internal controls; however, internal controls verification usually is an auditor attestation responsibility. To adequately perform this professional responsibility, an IT auditor should...


March 6, 2012  8:43 PM

Auditing IT Governance – Part VIII

Robert Davis Robert Davis Profile: Robert Davis

Regarding audit staffing, potential IT governance engagement members should have the appropriate seniority and proficiency. Generally, when IT governance audit objectives involve a wide range of information system functions, assigned audit personnel should have extensive organizational...


March 2, 2012  10:12 PM

Auditing IT Governance – Part VII

Robert Davis Robert Davis Profile: Robert Davis

An IT auditor should include in the audit ambit relevant processes for planning, organizing, and monitoring the IT activity. Contextually, the audit ambit should include control systems for the use and protection of the full range of COBIT framework IT resources. Whereby, specifically;...


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