IT Governance, Risk, and Compliance:

CISA


February 4, 2010  6:50 PM

IT Audit Fieldwork: Generally Accepted Processes – Part VII



Posted by: Robert Davis
AA, Applications, Assurance Service, Audit Assurance, CA, CIA, CICA, CISA, CITP, Compliance Testing, CPA, Evidence, Files, Information Technology, Infrastructure, IT, IT Audit, PM, Programs, Project Management, Risk Management, Substantive Testing

Compliance and substantive testing to collect sufficient evidential matter to render an opinion on the audit area follows the

February 2, 2010  5:56 PM

IT Audit Fieldwork: Generally Accepted Processes – Part VI



Posted by: Robert Davis
AA, Application Controls, Audit, Audit Assurance, CA, CIA, CICA, CISA, CITP, CPA, Files, General Controls, Information Technology, Infrastructure, IT, IT Audit, PM, Program, Project Management, Review, Risk Management, Study, Test

IT processing of datum has effects on controls and audit trails. IT can induce numerous changes in processing cycles. As a result of these changes, the IT auditor must evaluate the effects on the basic characteristics of control. The IT auditor...


January 28, 2010  4:56 PM

IT Audit Fieldwork: Generally Accepted Processes – Part V



Posted by: Robert Davis
AA, Applications, Assurance Service, Audit Assurance, CA, CIA, CICA, CISA, CITP, Compliance Testing, CPA, Files, GRC, Information Technology, Infrastructure, IT, IT Audit, PM, Procedures, Program, Project Management, Risk Management, Study, Substantive Testing

Concepts and procedures involved in the auditor’s study and evaluation of controls for manual systems are also applicable when processing is performed by IT. Commonly, a primary objective of the...


January 25, 2010  4:35 PM

IT Audit Fieldwork: Generally Accepted Processes – Part IV



Posted by: Robert Davis
AA, AICPA, Applications, Assurance Service, Audit Assurance, Audit Fieldwork, CIA, CICA, CISA, Compliance Testing, Computer, EDI, Electronic Data Interchange, IFAC, Information Technology, Infrastructure, ISACA, IT Audit, Program, Project Management, Risk Management, Substantive Testing, The IIA

Collection of sufficient evidential matter required for compliance with the third generally accepted standard of audit fieldwork affects the IT auditor as to the type of evidence to be collected and as...


January 21, 2010  10:04 PM

IT Audit Fieldwork: Generally Accepted Processes – Part III



Posted by: Robert Davis
AA, AICPA, Applications, Assurance Service, Audit Assurance, CIA, CICA, CISA, Compliance Testing, Files, Information Technology, Infrastructure, ISACA, IT Audit, Program, Project Management, Risk Management, Study, Substantive Testing, The IIA

The second generally accepted standard of audit fieldwork requires the study and evaluation of controls. Potential...


January 19, 2010  7:22 PM

IT Audit Fieldwork: Generally Accepted Processes – Part II



Posted by: Robert Davis
AA, Applications, Assurance Service, Audit Assurance, CA, CIA, CICA, CISA, CITP, Compliance Testing, Control Evaluation, CPA, Files, Generally Accepted Auditing Standards, Information Technology, Infrastructure, IT, IT Audit, PM, Program, Project Management, Risk Management, Study, Substantive Testing

Planning and supervision aspects of the first generally accepted standard of audit fieldwork become more complex to attain when IT is involved. In


January 14, 2010  8:01 PM

IT Audit Fieldwork: Generally Accepted Processes – Part I



Posted by: Robert Davis
AA, Applications, Assurance Service, Audit Assurance, CIA, CICA, CISA, CITP, Compliance Testing, CPA, Files, Information Technology, Infrastructure, IT, IT Audit, PM, Program, Project Management, Risk Management, Study, Substantive Testing

IT auditing is similar to, and yet different from, auditing manual systems. The process is similar in that compliance and substantive tests are still performed within the context of


January 11, 2010  6:21 PM

IT Audit Verification Planning: Resolving Technique Selection – Part VII



Posted by: Robert Davis
AA, Applications, Assurance Service, Audit Assurance, CI, CIA, 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

Many techniques are available to the IT auditor. A significant responsibility is selecting a technique appropriate to the audit task at hand. To aid the IT auditor in understanding which technique...


January 7, 2010  7:30 PM

IT Audit Verification Planning: Resolving Technique Selection – Part VI



Posted by: Robert Davis
AA, Applications, Assurance Service, Audit Assurance, CI, CIA, 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

Characteristics of a deployed audit trail can determine the test procedures performed. With an acceptable audit trail, the IT auditor may decide to trace selected data or information through the entire...


January 4, 2010  6:49 PM

IT Audit Verification Planning: Resolving Technique Selection – Part V



Posted by: Robert Davis
AA, Applications, Assurance Service, Audit Assurance, CI, CIA, 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

Performance of audit procedures on individual programs and files, or the entire configuration as an integrated unit, is determined by the audit objectives and the audit trial. To...


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