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
Performance of audit procedures on individual programs and files, or the entire configuration as an integrated unit, is determined by the audit objectives and the audit trial. To test the functionality of input controls, for example, the IT auditor can perform compliance tests on a specific program; while separately, or jointly, test the integrity of processing through performance of substantive procedures on a specific data file. Alternatively, the selected configuration may be compliance tested as an integrated unit by processing test data through it and examining errors rejected by programs and the contents of files for evidence of controls.
“View Part I of the IT Audit Verification Planning: Resolving Technique Selection series here“