March 18, 2010  5:33 PM

IT Audit Follow-up: Assessing Recommendation Resolution – Part III



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 Auditors

IT 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

IT Audit Reporting: Communicating Results – Part VIII



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 IIC

IT 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

IT Audit Reporting: Communicating Results – Part VII



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 IIC

Upon 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

IT Audit Reporting: Communicating Results – Part VI



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 IIC

The 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

IT Audit Reporting: Communicating Results – Part IV



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 IIC

Generally, 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...

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February 18, 2010  7:33 PM

IT Audit Reporting: Communicating Results – Part III



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 IIA

Through 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

IT Audit Reporting: Communicating Results – Part II



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 IIC

The process utilized to ascertain ‘the degree of correspondence’ between assertions, or


February 11, 2010  7:05 PM

IT Audit Reporting: Communicating Results – Part I



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 IIA

IT audit area reporting conveys an opinion concerning control adequacy based on planning, studying, testing and...


February 8, 2010  7:39 PM

IT Audit Fieldwork: Generally Accepted Processes – Part VIII



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 Testing

When 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...


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