Posted by: Robert Davis
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.