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...
December 23, 2009 8:11 PM
Posted by: Robert Davis
AA,
Applications,
Assurance Service,
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 TechniquesCompliance testing is the primary method employed to verify stated controls are operating effectively, while substantive testing is the primary method utilized to increase audit assurance. For instance, an IT auditor may reperform compliance testing, documented by an entity’s
December 21, 2009 7:59 PM
Posted by: Robert Davis
AA,
Applications,
Assurance Service,
Audit Assurance,
CI,
Compliance Testing,
Configuration Item,
Files,
Information Asset,
Information Technology,
Infrastructure,
IT,
IT Audit,
PM,
Program,
Project Management,
Risk Management,
Substantive Testing,
Testing TechniquesThere are a variety of techniques available to the IT auditor for compliance and substantive testing when performing assurance engagements. ...
December 3, 2009 9:07 PM
Posted by: Robert Davis
Applications,
Asset,
Implementation,
Information Technology,
Infrastructure,
IT,
Project Management,
Risk Management,
SDLC,
System Development Life Cycle,
Systems Analysis,
Systems Design,
Value DeliverySystems and infrastructure design effects the controls relied on by an entity’s management, therefore, effecting control processes. Because systems and infrastructure are critical to an entity’s success, control processes should be designed...
November 30, 2009 7:22 PM
Posted by: Robert Davis
Applications,
Asset,
IDLC,
Implementation,
Information Technology,
Infrastructure,
Infrastructure Development Life Cycle,
IT,
Project Management,
Risk Management,
SDLC,
System Development Life Cycle,
Systems Analysis,
Systems Design,
Value DeliveryAn adequate IT infrastructure permits the continuance and growth of technology-based systems. Considering the Control Objectives for Information and related Technology (
