October 11, 2011 7:51 PM
Posted by: Robert Davis
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Internal Controls Auditor,
Certified Public Accountant,
COBIT,
Control Environment,
External Audit,
Information Security Governance,
Internal Audit,
ISG,
IT AuditPrimary drivers for ISG assurance planning is the verification of governance existence, adequacy, and risk management. However, as with standard IT audits, a general control environment, information systems, and control procedures understanding should be obtained during engagement planning to...
October 7, 2011 8:59 PM
Posted by: Robert Davis
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Internal Controls Auditor,
Certified Public Accountant,
COBIT,
External Audit,
Information Security Governance,
Internal Audit,
ISG,
IT AuditISG audits normally have an organizational focus. ‘Organizational-based’ ISG audits and reviews examine deployed frameworks, managerial issues, and departmental activities. However, if during organizational-based planning the IT auditor discovers a governance framework is not deployed, the...
October 4, 2011 8:14 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,
Information Security Governance,
Internal Audit,
ISG,
IT AuditTo prevent expectation misinterpretation, the ISG engagement ‘terms of reference’ should minimally address engagement ambit, reporting lines, and IT audit authority. Specifically, ISG functional areas and issues definitions,...
September 30, 2011 8:54 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,
Information Security Governance,
Internal Audit,
ISG,
IT AuditReflective of ISACA standards and guidelines, the IT audit process should be replicated within for-profit and not-for-profit entities. Foundational assurance topics which should be considered from a management perspective are presented within the Information...
September 27, 2011 8:19 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,
Information Security Governance,
Internal Audit,
ISG,
IT AuditManagement is responsible for developing and deploying good security governance, which has been typically defined to include resilient protection regarding the IT infrastructure and related information systems supporting critical functions and business processes. Within the information security...
September 23, 2011 7:47 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,
Information Security Governance,
Internal Audit,
ISG,
IT AuditGovernance supports stakeholder expectations related to management’s fiduciary responsibilities. Governance also reflects how an entity achieves its stated mission. Specifically, governance can be considered the program by which entities are directed and controlled.
March 22, 2010 6:29 PM
Posted by: Robert Davis
AA,
Assurance Service,
Attestation,
Audit Assurance,
Audit Opinion,
CA,
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Internal Controls Auditor,
Certified Public Accountant,
Chartered Accountant,
CIA,
CICA,
CISA,
CITP,
CPA,
Engagement Letter,
Evidence,
Finding Form,
Follow-up Activities,
Information Technology,
IT Audit,
Project Management,
ReportingDepending on the ambit and terms of the engagement,...
March 8, 2010 9:40 PM
Posted by: Robert Davis
AA,
AICPA,
Assurance Service,
Attestation,
Audit Assurance,
Audit Opinion,
CA,
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Internal Controls Auditor,
Certified Public Accountant,
Chartered Accountant,
CIA,
CICA,
CISA,
CITP,
CPA,
Evidence,
IFAC,
Information Criteria,
ISACA,
Project Management,
Reporting,
The IIA,
The IICIT auditors, like all auditors, are responsible for ‘communicating results to interested individuals.’ Interested individuals can include other members of the audit team, who must integrate the IT auditor’s findings with other aspects of the audit, as well as the client. ...
March 4, 2010 6:48 PM
Posted by: Robert Davis
AA,
AICPA,
Assurance Service,
Attestation,
Audit Assurance,
Audit Charter,
Audit Opinion,
CA,
Certified Information Systems Auditor,
Certified Information Technology Professional,
Certified Internal Auditor,
Certified Public Accountant,
Chartered Accountant,
CIA,
CICA,
CISA,
CITP,
CPA,
Engagement Letter,
Evidence,
IFAC,
ISACA,
IT,
IT Audit,
PM,
Project Management,
Reporting,
The IIA,
The IICUpon acknowledgement of final audit report delivery to identified recipients, the IT auditor should await responses from key audit area personnel, as stipulated in the entity’s
