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 4, 2010 6:48 PM
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 IICUpon 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
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 IICThe 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 25, 2010 7:56 PM
Posted by: Robert Davis
Assurance Service,
Attestation,
Audit Assurance,
Audit Opinion,
Engagement,
Evidence,
IT Audit,
Project Management,
ReportingOnce the draft audit report is generated, it must be reviewed by key IT managers as well as key business managers. To facilitate this essential audit activity, the IT auditor can contact selected key audit area personnel for scheduling a ‘
February 22, 2010 6:13 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,
Engagement,
Evidence,
Finding Form,
IFAC,
IS Audit,
ISACA,
IT Audit,
PM,
Project Management,
Reporting,
The IIA,
The IICGenerally, 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...
February 18, 2010 7:33 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,
Engagement,
Evidence,
IFAC,
Information Technology,
ISACA,
IT,
IT Audit,
PM,
Project Management,
Reporting,
The IIAThrough 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...
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