February 2, 2010 5:56 PM
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,
TestIT 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
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 TestingConcepts 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 19, 2010 7:22 PM
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 TestingPlanning 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
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 TestingIT 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
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 TechniquesMany 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
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 TechniquesCharacteristics 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
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 TechniquesPerformance 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...
December 30, 2009 7:03 PM
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 TechniquesAuditing IT configurations involves performing compliance and substantive tests on a selected
December 28, 2009 9:08 PM
Posted by: Robert Davis
AA,
Applications,
Audit Assurance,
CI,
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 TechniquesAuditing electronically encoded programs can also involve compliance and substantive testing. Compliance testing usually involves testing programs for controls. Techniques for auditing programs are primarily oriented toward...
