IT Audit Fieldwork: Generally Accepted Processes – Part I

IT auditing is similar to, and yet different from, auditing manual systems. The process is similar in that compliance and substantive tests are still performed within the context of generally accepted auditing standards, whereas the difference emanate from additional standards pertaining to IT auditing and the procedures unique to IT auditing which are the result of these standards. Three audit fieldwork standards guide auditors in the performance of audits. Considering the collection of evidential matter necessary to render an opinion, these standards serve as the basis for auditing concepts pertaining to the study and evaluation of controls as well as related compliance and substantive testing.