IT Governance, Risk, and Compliance:

AA


December 28, 2009  9:08 PM

IT Audit Verification Planning: Resolving Technique Selection – Part III



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...

December 23, 2009  8:11 PM

IT Audit Verification Planning: Resolving Technique Selection – Part II



Posted by: Robert Davis
AA, Applications, Assurance Service, 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

Compliance testing is the primary method employed to verify stated controls are operating effectively, while substantive testing is the primary method utilized to increase audit assurance. For instance, an IT auditor may reperform compliance testing, documented by an entity’s


December 21, 2009  7:59 PM

IT Audit Verification Planning: Resolving Technique Selection – Part I



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

There are a variety of techniques available to the IT auditor for compliance and substantive testing when performing assurance engagements. ...


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