IT Governance, Risk, and Compliance

Dec 28 2009   9:08PM GMT

IT Audit Verification Planning: Resolving Technique Selection – Part III



Posted by: Robert Davis
Tags:
AA
Applications
Audit Assurance
CI
CICA
CISA
CITP
Compliance Testing
Configuration Item
Files
Information Asset
Information Technology
Infrastructure
IT
IT Audit
PM
Program
Project Management
Risk Management
Substantive Testing
Testing Techniques

Auditing electronically encoded programs can also involve compliance and substantive testing. Compliance testing usually involves testing programs for controls. Techniques for auditing programs are primarily oriented toward compliance testing. Whereas, substantive testing typically involves ascertaining the reliability with which an electronically encoded program processes data.

View Part I of the IT Audit Verification Planning: Resolving Technique Selection series here

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