IT Governance, Risk, and Compliance

Feb 4 2010   6:50PM GMT

IT Audit Fieldwork: Generally Accepted Processes – Part VII

Robert Davis Robert Davis Profile: Robert Davis

Compliance and substantive testing to collect sufficient evidential matter to render an opinion on the audit area follows the study and evaluation of controls. Regarding substantive tests, IT can be used in this aspect of the audit to perform analytical procedures and direct tests of details. In performing tests of details, IT can be utilized for substantive testing in conjunction with compliance tests or independently in direct tests of details by examining files resulting from IT processing.

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: