IT Governance, Risk, and Compliance:

June, 2013

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June 28, 2013  6:10 AM

Government-Audit Convergence Part VI

Robert Davis Robert Davis Profile: Robert Davis

The most common audit practice laws and regulations influences are evidence collection and perseverance. Where legal compliance audits are decreed, if an illegal act is suspected, IT auditors must ensure evidential legal mandates are satisfied in order to successfully provide authorities with...

June 23, 2013  10:47 PM

Government-Audit Convergence Part V

Robert Davis Robert Davis Profile: Robert Davis

Accountability is responsibility for performance against agreed-upon expectations either stated and/or implied.  Professionally, an IT auditor should exercise due caution from disclosing information acquired in the course of an engagement to any person other than the entity’s dually  appointed...


June 21, 2013  5:02 PM

Government-Audit Convergence Part IV

Robert Davis Robert Davis Profile: Robert Davis

Regarding laws and regulations, when professional standards are applied to compliance engagements, an IT auditor has the right to believe that management has established appropriate controls to prevent, deter and detect illegal acts, unless tests and evaluations carried on by an IT auditor prove...


June 17, 2013  1:31 AM

Government-Audit Convergence Part III

Robert Davis Robert Davis Profile: Robert Davis

Professional prudence dictates legal mandates impacting IT-IAP audit practice areas should be thoroughly understood by audit team members prior to proceeding with fieldwork. Specifically, IT auditors “should review compliance with applicable statutory laws, regulations as well as contracts and,...


June 15, 2013  5:19 PM

Government-Audit Convergence Part II

Robert Davis Robert Davis Profile: Robert Davis

Government sponsored laws and regulations can influence auditor conduct and impose IT audit practice requirements.  Therefore, applying ISACA’s Professional Ethics and Standards, an IT auditor “should maintain the highest degree of integrity and...


June 10, 2013  2:30 AM

Government-Audit Convergence Part I

Robert Davis Robert Davis Profile: Robert Davis

Generally, audit has a responsibility for ensuring that (1) independence and objectivity are maintained in all phases of assignments, (2) professional judgment is utilized in planning approaches, performing procedures, and reporting results of engagements, (3) work is conducted by personnel who are...


June 7, 2013  4:20 AM

Revisiting the Safeguarding of Information Assets – Part XXII

Robert Davis Robert Davis Profile: Robert Davis

An entity in a multiple-compliance scenario may benefit by developing a centralized oversight function that evaluates controls across all compliance arenas, interfaces with auditors for each compliance area and provides direction on the most cost-effective controls that maximize total compliance...


June 3, 2013  3:16 AM

Revisiting the Safeguarding of Information Assets – Part XXI

Robert Davis Robert Davis Profile: Robert Davis

Generally, there are three main dimensions to jurisdiction decisions: procedural, substantive, and enforcement issues.  Procedural jurisdiction considers which court or state has the proper authority.  Substantive jurisdiction determines which rules should be applied.  Whereby, enforcement...


June 1, 2013  1:43 AM

Revisiting the Safeguarding of Information Assets – Part XX

Robert Davis Robert Davis Profile: Robert Davis

International jurisdiction is based predominantly on geographical world division into national territories. Within these geographical divisions, each established government has the sovereign right to exercise magistracy over its territory. However, upon detection of an illegal act, if a citizen of...


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