IT Governance, Risk, and Compliance

Mar 29 2010   6:00PM GMT

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



Posted by: Robert Davis
Tags:
Accounting Principles
AICPA
Assurance Service
Attestation
Audit Report
Evidence
Follow-up Procedures
IFAC
Information Systems Audit and Control Association
Institute of Certified Public Accountants
International Federation of Accountants
ISACA
IT Audit
Project Management
The IIA
The IIC
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

 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: