IT processing of datum has effects on controls and audit trails. IT can induce numerous changes in processing cycles. As a result of these changes, the IT auditor must evaluate the effects on the basic characteristics of control. The IT auditor must also consider how IT can change the typical manual audit trail. Additional controls that have been specified in response to the effects of IT on the processing of datum may encompass general and/or application controls. In studying and evaluating the control system, the auditor must minimally assess the potential operational effectiveness and relationships when determining the extent that they will be able to rely on the deployed control system under examination for meeting objectives.
“View Part I of the IT Audit Fieldwork: Generally Accepted Processes series here“