April 3, 2012 10:01 PM
Posted by: Robert Davis
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Internal Controls Auditor,
Certified Public Accountant,
Computer Forensics,
External Audit,
Fraud,
GCC,
ICS,
Internal Audit,
IT Audit,
ITAC,
ITGC,
SOD,
SOFJointly, physical and logical security can significantly reduce the risk of irregular and illegal acts. Within this context, superior IT physical security is a major larceny deterrent for certain hardware. For example, bolting a personal computer to a fortified mount minimizes the threat of thief....
March 30, 2012 8:48 PM
Posted by: Robert Davis
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Internal Controls Auditor,
Certified Public Accountant,
Computer Forensics,
External Audit,
Fraud,
GCC,
ICS,
Internal Audit,
IT Audit,
ITAC,
ITGC,
SOD,
SOFSOD controls are designed to reduce the opportunities for errors, mistakes, omissions, irregularities, and illegal acts perpetration and concealment. SOD is a primary internal control measure utilized for manual and automated systems. An autonomous function for computer data entry may exist...
March 27, 2012 9:05 PM
Posted by: Robert Davis
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Internal Controls Auditor,
Certified Public Accountant,
Computer Forensics,
External Audit,
Fraud,
GCC,
ICS,
Internal Audit,
IT Audit,
ITAC,
ITGC,
SOD,
SOFComputer usage in information processing systems frequently eliminates generally accepted accounting control principles regarding adequate SOF and SOD. In particular, manual system organization incompatibles are normally reassigned to distinct departments or personnel. Computerized information...
March 23, 2012 8:03 PM
Posted by: Robert Davis
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Internal Controls Auditor,
Certified Public Accountant,
Computer Forensics,
External Audit,
Fraud,
GCC,
Internal Audit,
IT Audit,
ITAC,
ITGC,
SOD,
SOFEffective policy, procedure, or directive compliance requires an extensive set of interrelated practices as well as processes. However, organizational policies, procedures, and directives may not incorporate controls or may reflect inadequate controls. Furthermore, organizational policies,...
March 20, 2012 10:20 PM
Posted by: Robert Davis
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Internal Controls Auditor,
Certified Public Accountant,
Computer Forensics,
External Audit,
Fraud,
GCC,
Internal Audit,
IT Audit,
ITAC,
ITGCAt the IT level, general controls usually represent the policies, procedures, and directives applied to all or a large portion of an entity’s information systems and assist in ensuring their proper operation. Sub-categorically, ISACA defined
March 16, 2012 8:26 PM
Posted by: Robert Davis
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Internal Controls Auditor,
Certified Public Accountant,
Computer Forensics,
External Audit,
Fraud,
Internal Audit,
IT Audit,
ITAC,
ITGC“Computer forensics (sometimes known as computer forensic science[1]) is a branch of digital forensic science pertaining to legal evidence found in computers and digital storage media. The goal of computer forensics is to examine...
March 13, 2012 7:39 PM
Posted by: Robert Davis
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Internal Controls Auditor,
Certified Public Accountant,
Computer Forensics,
External Audit,
Fraud,
Internal Audit,
IT Audit,
ITAC,
ITGCUnder most circumstances, financial auditors must plan tests that provide reasonable assurance that fraud does not exist. When an IT auditor is involved in an external financial statement audit, if they are following generally accepted financial audit standards, they must also...
March 9, 2012 10:14 PM
Posted by: Robert Davis
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Internal Controls Auditor,
Certified Public Accountant,
Computer Forensics,
External Audit,
Fraud,
Internal Audit,
IT AuditGovernmental statues may require an entity’s management design, implement, and maintain a system of internal controls; however, internal controls verification usually is an auditor attestation responsibility. To adequately perform this professional responsibility, an IT auditor should...
March 6, 2012 8:43 PM
Posted by: Robert Davis
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Internal Controls Auditor,
Certified Public Accountant,
External Audit,
Internal Audit,
IT Audit,
ITG,
Performance Measurement,
Resource Management,
Risk Management,
Strategic Alignment,
Value DeliveryRegarding audit staffing, potential IT governance engagement members should have the appropriate seniority and proficiency. Generally, when IT governance audit objectives involve a wide range of information system functions, assigned audit personnel should have extensive organizational...
