IT Governance, Risk, and Compliance:

Computer Forensics

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April 3, 2012  10:01 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part VIII



Posted by: Robert Davis
Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Computer Forensics, External Audit, Fraud, GCC, ICS, Internal Audit, IT Audit, ITAC, ITGC, SOD, SOF

Jointly, physical and logical security can significantly reduce the risk of irregular and illegal acts. Within this context, superior IT physical security is a major larceny deterrent for certain hardware. For example, bolting a personal computer to a fortified mount minimizes the threat of thief....

March 30, 2012  8:48 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part VII



Posted by: Robert Davis
Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Computer Forensics, External Audit, Fraud, GCC, ICS, Internal Audit, IT Audit, ITAC, ITGC, SOD, SOF

SOD controls are designed to reduce the opportunities for errors, mistakes, omissions, irregularities, and illegal acts perpetration and concealment. SOD is a primary internal control measure utilized for manual and automated systems. An autonomous function for computer data entry may exist...


March 27, 2012  9:05 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part VI



Posted by: Robert Davis
Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Computer Forensics, External Audit, Fraud, GCC, ICS, Internal Audit, IT Audit, ITAC, ITGC, SOD, SOF

Computer usage in information processing systems frequently eliminates generally accepted accounting control principles regarding adequate SOF and SOD. In particular, manual system organization incompatibles are normally reassigned to distinct departments or personnel. Computerized information...


March 23, 2012  8:03 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part V



Posted by: Robert Davis
Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Computer Forensics, External Audit, Fraud, GCC, Internal Audit, IT Audit, ITAC, ITGC, SOD, SOF

Effective policy, procedure, or directive compliance requires an extensive set of interrelated practices as well as processes. However, organizational policies, procedures, and directives may not incorporate controls or may reflect inadequate controls. Furthermore, organizational policies,...


March 20, 2012  10:20 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part IV



Posted by: Robert Davis
Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Computer Forensics, External Audit, Fraud, GCC, Internal Audit, IT Audit, ITAC, ITGC

At the IT level, general controls usually represent the policies, procedures, and directives applied to all or a large portion of an entity’s information systems and assist in ensuring their proper operation. Sub-categorically, ISACA defined


March 16, 2012  8:26 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part III



Posted by: Robert Davis
Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Computer Forensics, External Audit, Fraud, Internal Audit, IT Audit, ITAC, ITGC

Computer forensics (sometimes known as computer forensic science[1]) is a branch of digital forensic science pertaining to legal evidence found in computers and digital storage media. The goal of computer forensics is to examine...


March 13, 2012  7:39 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part II



Posted by: Robert Davis
Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Computer Forensics, External Audit, Fraud, Internal Audit, IT Audit, ITAC, ITGC

Under most circumstances, financial auditors must plan tests that provide reasonable assurance that fraud does not exist. When an IT auditor is involved in an external financial statement audit, if they are following generally accepted financial audit standards, they must also...


March 9, 2012  10:14 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part I



Posted by: Robert Davis
Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Computer Forensics, External Audit, Fraud, Internal Audit, IT Audit

Governmental statues may require an entity’s management design, implement, and maintain a system of internal controls; however, internal controls verification usually is an auditor attestation responsibility. To adequately perform this professional responsibility, an IT auditor should...


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