Posted by: Robert Davis
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“