AA archives - IT Governance, Risk, and Compliance Page 2

January 28, 2010 4:56 PM

IT Audit Fieldwork: Generally Accepted Processes – Part V

Posted by: Robert Davis

AA, Applications, Assurance Service, Audit Assurance, CA, CIA, CICA, CISA, CITP, Compliance Testing, CPA, Files, GRC, Information Technology, Infrastructure, IT, IT Audit, PM, Procedures, Program, Project Management, Risk Management, Study, Substantive Testing

Concepts and procedures involved in the auditor’s study and evaluation of controls for manual systems are also applicable when processing is performed by IT. Commonly, a primary objective of the...

January 25, 2010 4:35 PM

IT Audit Fieldwork: Generally Accepted Processes – Part IV

Posted by: Robert Davis

AA, AICPA, Applications, Assurance Service, Audit Assurance, Audit Fieldwork, CIA, CICA, CISA, Compliance Testing, Computer, EDI, Electronic Data Interchange, IFAC, Information Technology, Infrastructure, ISACA, IT Audit, Program, Project Management, Risk Management, Substantive Testing, The IIA

Collection of sufficient evidential matter required for compliance with the third generally accepted standard of audit fieldwork affects the IT auditor as to the type of evidence to be collected and as...

January 21, 2010 10:04 PM

IT Audit Fieldwork: Generally Accepted Processes – Part III

Posted by: Robert Davis

AA, AICPA, Applications, Assurance Service, Audit Assurance, CIA, CICA, CISA, Compliance Testing, Files, Information Technology, Infrastructure, ISACA, IT Audit, Program, Project Management, Risk Management, Study, Substantive Testing, The IIA

The second generally accepted standard of audit fieldwork requires the study and evaluation of controls. Potential...

January 19, 2010 7:22 PM

IT Audit Fieldwork: Generally Accepted Processes – Part II

Posted by: Robert Davis

AA, Applications, Assurance Service, Audit Assurance, CA, CIA, CICA, CISA, CITP, Compliance Testing, Control Evaluation, CPA, Files, Generally Accepted Auditing Standards, Information Technology, Infrastructure, IT, IT Audit, PM, Program, Project Management, Risk Management, Study, Substantive Testing

Planning and supervision aspects of the first generally accepted standard of audit fieldwork become more complex to attain when IT is involved. In

January 14, 2010 8:01 PM

IT Audit Fieldwork: Generally Accepted Processes – Part I

Posted by: Robert Davis

AA, Applications, Assurance Service, Audit Assurance, CIA, CICA, CISA, CITP, Compliance Testing, CPA, Files, Information Technology, Infrastructure, IT, IT Audit, PM, Program, Project Management, Risk Management, Study, Substantive Testing

IT auditing is similar to, and yet different from, auditing manual systems. The process is similar in that compliance and substantive tests are still performed within the context of

January 11, 2010 6:21 PM

IT Audit Verification Planning: Resolving Technique Selection – Part VII

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

Many techniques are available to the IT auditor. A significant responsibility is selecting a technique appropriate to the audit task at hand. To aid the IT auditor in understanding which technique...

January 7, 2010 7:30 PM

IT Audit Verification Planning: Resolving Technique Selection – Part VI

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

Characteristics of a deployed audit trail can determine the test procedures performed. With an acceptable audit trail, the IT auditor may decide to trace selected data or information through the entire...

January 4, 2010 6:49 PM

IT Audit Verification Planning: Resolving Technique Selection – Part V

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...

December 30, 2009 7:03 PM

IT Audit Verification Planning: Resolving Technique Selection – Part IV

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

IT Governance, Risk, and Compliance:

AA

IT Audit Fieldwork: Generally Accepted Processes – Part VI

IT Audit Fieldwork: Generally Accepted Processes – Part V

IT Audit Fieldwork: Generally Accepted Processes – Part IV

IT Audit Fieldwork: Generally Accepted Processes – Part III

IT Audit Fieldwork: Generally Accepted Processes – Part II

IT Audit Fieldwork: Generally Accepted Processes – Part I

IT Audit Verification Planning: Resolving Technique Selection – Part VII

IT Audit Verification Planning: Resolving Technique Selection – Part VI

IT Audit Verification Planning: Resolving Technique Selection – Part V

IT Audit Verification Planning: Resolving Technique Selection – Part IV

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