IT Governance, Risk, and Compliance

Feb 11 2010   7:05PM GMT

IT Audit Reporting: Communicating Results – Part I



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
CIA
CICA
CISA
CITP
CPA
Engagement
Evidence
IFAC
Information Technology
ISACA
IT
IT Audit
PM
Project Management
Reporting
The IIA

IT audit area reporting conveys an opinion concerning control adequacy based on planning, studying, testing and evaluating material or significant auditable units. Whether an IT auditor is engaged in direct or attest reporting — after obtaining sufficient, reliable, relevant and useful evidence during the previous audit phases — formal audit results communication is an important step in the audit process. Direct reporting assignments exist when management does not document an assertion concerning control procedures effectiveness and the IT auditor provides an opinion. Conversely, attest reporting assignments exist when management documents a control procedures effectiveness assertion and the IT auditor provides an opinion about the stated assertion.

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