IT Governance, Risk, and Compliance

Feb 15 2010   7:18PM GMT

IT Audit Reporting: Communicating Results – Part II



Posted by: Robert Davis
Tags:
AA
AICPA
Assurance Service
Attestation
Audit Assurance
Audit Opinion
CA
Certified Information Systems Auditor
Certified Information Technology Professional
Certified Internal Auditor
Certified Internal Controls Auditor
Certified Public Accountant
Chartered Accountant
CIA
CICA
CISA
CITP
CPA
Degree of Correspondence
Engagement
Evidence
IFAC
Information Technology
ISACA
IT
IT Audit
PM
Project Management
Reporting
The IIA
The IIC

The process utilized to ascertain ‘the degree of correspondence’ between assertions, or direct subject matter, and established criteria for IT audits is similar to that employed for manual audits; yet, slightly more complex. The process is similar because with these audit types, ‘the degree of correspondence’ requires objective and/or subjective judgment by the auditor as to what constitutes material noncompliance in the control system or error in information. The process is more complex for IT audits because the control system is commonly more sophisticated, and because it is generally more difficult to ascertain whether computer programs and data files provided to the auditor are those actually used; or bogus copies not actually invoked by the entity’s technology under examination. Consequently, to ensure an appropriate IT risk scoring, preceding audit report preparation, IT audit area findings analysis is performed.

View Part I of the IT Audit Reporting: Communicating Results series here

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