April 15, 2010 5:31 PM
Posted by: Robert Davis
COBIT,
E-Governance,
Enterprise Governance,
Entity Governance,
Governance Tree,
Government Agencies,
ICT,
Information Systems Audit and Control Association,
ISACA,
ITG,
ITGI,
Non-profit,
Not-for-profit,
Service DeliveryCommonly, results-oriented IT services having significant value can be achieved when IT initiatives are successfully aligned with...
April 12, 2010 6:05 PM
Posted by: Robert Davis
COBIT,
E-Governance,
Enterprise Governance,
Entity Governance,
Governance Tree,
Government Agencies,
ICT,
Information Systems Audit and Control Association,
ISACA,
ITG,
ITGI,
Non-profit,
Not-for-profit,
Service DeliveryWhether an organizational formation exists for-profit, or not-for-profit; to exercise effective...
April 1, 2010 6:56 PM
Posted by: Robert Davis
AICPA,
American Institute of Certified Public Accountants,
Assurance Service,
Attestation,
Audit Committee,
Audit Report,
Evidence,
Follow-up Procedures,
IFAC,
Information Systems Audit and Control Association,
International Federation of Accountants,
ISACA,
IT Audit,
Project Management,
The IIA,
The IIC,
The Institute for Internal Controls,
The Institute of Internal AuditorsA report on the status of follow-up activities, including agreed-upon recommendations not implemented, should be presented to the audit committee, if one has been established, or alternatively to the most
March 29, 2010 6:00 PM
Posted by: Robert Davis
Accounting Principles,
AICPA,
Assurance Service,
Attestation,
Audit Report,
Evidence,
Follow-up Procedures,
IFAC,
Information Systems Audit and Control Association,
Institute of Certified Public Accountants,
International Federation of Accountants,
ISACA,
IT Audit,
Project Management,
The IIA,
The IIC,
The Institute for Internal Controls,
The Institute of Internal AuditorsControl follow-up are activities pursued when an exception condition is identified and reported as presenting a risk to the entity. As a part of the follow-up activities, the...
March 25, 2010 8:25 PM
Posted by: Robert Davis
AICPA,
American Institute of Certified Public Accountants,
Assurance Service,
Attestation,
Audit Report,
Evidence,
Follow-up Procedures,
IFAC,
Information Systems Audit and Control Association,
International Federation of Accountants,
ISACA,
IT Audit,
Procedures,
Project Management,
The IIA,
The IIC,
The Institute for Internal Controls,
The Institute of Internal AuditorsIT audit area follow-up takes into account the materiality of reported findings and the impact if corrective action is not taken. As particulars, follow-up nature, timing and extent are dependent on
March 18, 2010 5:33 PM
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 AuditorsIT 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 15, 2010 4:40 PM
Posted by: Robert Davis
AICPA,
American Institute of Certified Public Accountants,
Assurance Service,
Attestation,
Audit Report,
Evidence,
Follow-up Procedures,
IFAC,
Information Systems Audit and Control Association,
International Federation of Accountants,
ISACA,
IT Audit,
Procedures,
Project Management,
The IIA,
The IIC,
The Institute for Internal Controls,
The Institute of Internal AuditorsIf management’s proposed actions to implement or otherwise address reported recommendations have been discussed with, or provided to, an IT auditor;...
March 11, 2010 7:41 PM
Posted by: Robert Davis
AICPA,
American Institute of Certified Public Accountants,
Assurance Service,
Attestation,
Evidence,
Follow-up Procedures,
IFAC,
Information Systems Audit and Control Association,
International Federation of Accountants,
ISACA,
IT Audit,
Procedures,
Project Management,
The IIA,
The IIC,
The Institute for Internal Controls,
The Institute of Internal AuditorsWhile management is responsible for addressing assurance engagement findings and recommendations as well as tracking resolution status; audit is responsible for establishing policies, procedures, standards and rules for follow-up to determine whether
March 8, 2010 9:40 PM
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 IICIT 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. ...
