Posted by: Robert Davis
AA, Applications, Assurance Service, Audit Assurance, CA, CIA, CICA, CISA, CITP, Compliance Testing, Control Evaluation, CPA, Files, Generally Accepted Auditing Standards, Information Technology, Infrastructure, IT, IT Audit, PM, Program, Project Management, Risk Management, Study, Substantive Testing
Planning and supervision aspects of the first generally accepted standard of audit fieldwork become more complex to attain when IT is involved. In planning an overall strategy for the expected assurance conduct and ambit, the auditor is faced with evaluations and tests that are not normally encountered in manual systems. On the other hand, supervision of assistants becomes more difficult because in addition to directing audit work and controlling audit quality, the engagement supervisor may be required to monitor numerous complicated IT processes.
“View Part I of the IT Audit Fieldwork: Generally Accepted Processes series here“