March 18, 2010 5:33 PM
Posted by: Robert Davis
AICPA,
American Institute of Certified Public Accountants,
Assurance Service,
Attestation,
Audit Report,
CA,
CIA,
CICA,
CISA,
CITP,
CPA,
Evidence,
Follow-up Procedures,
IFAC,
Information Systems Audit and Control Association,
International Federation of Accountants,
ISACA,
IT Audit,
Management Response,
Project Management,
The IIA,
The IIC,
The Institute for Internal Controls,
The Institute of Internal AuditorsIT auditor follow-up activities has been defined "as a process by which they determine the adequacy, effectiveness and timeliness of actions taken by management on reported engagement observations and recommendations, including...
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
March 1, 2010 6:41 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,
Evidence,
IFAC,
Information Technology,
ISACA,
IT,
IT Audit,
PM,
Project Management,
Reporting,
The IIA,
The IICThe final audit report should clearly identify ‘gaps’ in controls and the source of the vulnerabilities. Of the potential vulnerabilities documented in the audit report, it is importance to identify any significant, or material, risks. It must also include recommendations to...
February 22, 2010 6:13 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,
Engagement,
Evidence,
Finding Form,
IFAC,
IS Audit,
ISACA,
IT Audit,
PM,
Project Management,
Reporting,
The IIA,
The IICGenerally, following audit area findings assessment completion and ensuring appropriate working papers retention, an IT auditor documents the draft audit report based on auditing standards and...
February 18, 2010 7:33 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,
Engagement,
Evidence,
IFAC,
Information Technology,
ISACA,
IT,
IT Audit,
PM,
Project Management,
Reporting,
The IIAThrough an IT auditor’s efforts, audit findings are facts generated which directly support and evidence conclusions as well as recommendations. Audit findings are also the product of all previously performed audit work...
February 15, 2010 7:18 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,
Degree of Correspondence,
Engagement,
Evidence,
IFAC,
Information Technology,
ISACA,
IT,
IT Audit,
PM,
Project Management,
Reporting,
The IIA,
The IICThe process utilized to ascertain ‘the degree of correspondence’ between assertions, or
February 11, 2010 7:05 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,
CIA,
CICA,
CISA,
CITP,
CPA,
Engagement,
Evidence,
IFAC,
Information Technology,
ISACA,
IT,
IT Audit,
PM,
Project Management,
Reporting,
The IIAIT audit area reporting conveys an opinion concerning control adequacy based on planning, studying, testing and...
February 8, 2010 7:39 PM
Posted by: Robert Davis
AA,
Applications,
Assurance Services,
Audit Assurance,
CA,
CIA,
CICA,
CISA,
CITP,
Compliance Testing,
CPA,
Evidence,
Files,
Information Technology,
Infrastructure,
IT,
IT Audit,
PM,
Programs,
Project Management,
Risk Assessment,
Risk Management,
Study,
Substantive TestingWhen providing audit assurance, auditors commonly have an opportunity to define current risks to resources and subsequently recommend remedial activities to reduce assessed risks to resources. Professionally, three generally accepted audit fieldwork standards guide auditors in the performance...
