IT Governance, Risk, and Compliance » Accounting Principles http://itknowledgeexchange.techtarget.com/it-governance Mon, 20 May 2013 00:56:50 +0000 en-US hourly 1 IT Audit Follow-up: Assessing Recommendation Resolution – Part VI http://itknowledgeexchange.techtarget.com/it-governance/it-audit-follow-up-assessing-recommendation-resolution-part-vi/ http://itknowledgeexchange.techtarget.com/it-governance/it-audit-follow-up-assessing-recommendation-resolution-part-vi/#comments Mon, 29 Mar 2010 18:00:58 +0000 Robert Davis http://itknowledgeexchange.techtarget.com/it-governance/?p=431 Control follow-up are activities pursued when an exception condition is identified and reported as presenting a risk to the entity. As a part of the follow-up activities, the IT auditor normally evaluates whether findings, if not implemented, are still relevant. Furthermore, inconsistencies and departures from applicable accounting principles, discovered during the IT audit follow-up procedures, are typically reviewed with a qualified financial auditor.

“View Part I of the IT Audit Follow-up: Assessing Recommendation Resolution series here“

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