IT Governance, Risk, and Compliance

Mar 29 2010   6:00PM GMT

IT Audit Follow-up: Assessing Recommendation Resolution – Part VI

Posted by: Robert Davis
Accounting Principles
Assurance Service
Audit Report
Follow-up Procedures
Information Systems Audit and Control Association
Institute of Certified Public Accountants
International Federation of Accountants
IT Audit
Project Management
The Institute for Internal Controls
The Institute of Internal Auditors

Control follow-up are activities pursued when an exception condition is identified and reported as presenting a risk to the entity. As a part of the follow-up activities, the IT auditor normally evaluates whether findings, if not implemented, are still relevant. Furthermore, inconsistencies and departures from applicable accounting principles, discovered during the IT audit follow-up procedures, are typically reviewed with a qualified financial auditor.

View Part I of the IT Audit Follow-up: Assessing Recommendation Resolution series here

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