Posted by: Robert Davis
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, Engagement, Evidence, IFAC, Information Technology, ISACA, IT, IT Audit, PM, Project Management, Reporting, The IIA
Through an IT auditor’s efforts, audit findings are facts generated which directly support and evidence conclusions as well as recommendations. Audit findings are also the product of all previously performed audit work related to the audit area under examination. Each finding form should be reviewed by an IT auditor for accurate as well as factual: criteria, condition, cause, possible effect(s) and recommendation(s). Furthermore, inconsistencies and departures from applicable accounting principles, discovered during the IT audit, should be reviewed with a qualified financial auditor.