Posted by: Robert Davis
AA, Applications, Assurance Service, Audit Assurance, CI, CIA, 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 IT configurations involves performing compliance and substantive tests on a selected information asset as an integrated unit. Integration can refer to various activities including: combining the separate testing of programs and files into an overall evaluation; combining the testing of programs and files into a single test; utilizing a mixture of techniques to accomplish the compliance and substantive testing objectives and combining the results into an overall evaluation of the entire IT configuration or a specific configuration subset; and treating the IT configuration — with its programs and files — as a single unit that receives input, processes data, and produces output in a regulated environment.
“View Part I of the IT Audit Verification Planning: Resolving Technique Selection series here“