IT Governance, Risk, and Compliance:

ISACA


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...


January 25, 2010  4:35 PM

IT Audit Fieldwork: Generally Accepted Processes – Part IV



Posted by: Robert Davis
AA, AICPA, Applications, Assurance Service, Audit Assurance, Audit Fieldwork, CIA, CICA, CISA, Compliance Testing, Computer, EDI, Electronic Data Interchange, IFAC, Information Technology, Infrastructure, ISACA, IT Audit, Program, Project Management, Risk Management, Substantive Testing, The IIA

Collection of sufficient evidential matter required for compliance with the third generally accepted standard of audit fieldwork affects the IT auditor as to the type of evidence to be collected and as...


January 21, 2010  10:04 PM

IT Audit Fieldwork: Generally Accepted Processes – Part III



Posted by: Robert Davis
AA, AICPA, Applications, Assurance Service, Audit Assurance, CIA, CICA, CISA, Compliance Testing, Files, Information Technology, Infrastructure, ISACA, IT Audit, Program, Project Management, Risk Management, Study, Substantive Testing, The IIA

The second generally accepted standard of audit fieldwork requires the study and evaluation of controls. Potential...


February 9, 2009  8:02 PM

How Does Management Support Deploying IT Governance?



Posted by: Robert Davis
COBIT, Control Self-assessment, Framework, ISACA, ITGI, Management Information Systems, Methodology, Quality Assurance Program, Technique

Depending on your abstraction level, IT governance can be viewed as a framework, methodology, or technique. As a framework, IT governance enables a “system of controls” assisting in assuring organizational goals and objectives are achieved effectively and efficiently. As a methodology, IT...


January 30, 2009  7:25 PM

Safeguarding Information Assets – Part IV



Posted by: Robert Davis
CISA, CISM, COBIT, Information Asset Protection, Information Security Governance, Information Security Management, ISACA, IT Controls, Security Frameworks

Generally, three unique elements are required for adequate information security architectures: people, processes and technology. For most entities, designing and operating adequate safeguards is an extremely complex process requiring a total...


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