IT Governance, Risk, and Compliance

Jan 19 2010   7:22PM GMT

IT Audit Fieldwork: Generally Accepted Processes – Part II



Posted by: Robert Davis
Tags:
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

 Comment on this Post

 
There was an error processing your information. Please try again later.
Thanks. We'll let you know when a new response is added.
Send me notifications when other members comment.

REGISTER or login:

Forgot Password?
By submitting you agree to receive email from TechTarget and its partners. If you reside outside of the United States, you consent to having your personal data transferred to and processed in the United States. Privacy

Forgot Password

No problem! Submit your e-mail address below. We'll send you an e-mail containing your password.

Your password has been sent to: