February 15, 2010 7:18 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,
Degree of Correspondence,
Engagement,
Evidence,
IFAC,
Information Technology,
ISACA,
IT,
IT Audit,
PM,
Project Management,
Reporting,
The IIA,
The IICThe process utilized to ascertain ‘the degree of correspondence’ between assertions, or
February 11, 2010 7:05 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,
CIA,
CICA,
CISA,
CITP,
CPA,
Engagement,
Evidence,
IFAC,
Information Technology,
ISACA,
IT,
IT Audit,
PM,
Project Management,
Reporting,
The IIAIT audit area reporting conveys an opinion concerning control adequacy based on planning, studying, testing and...
February 8, 2010 7:39 PM
Posted by: Robert Davis
AA,
Applications,
Assurance Services,
Audit Assurance,
CA,
CIA,
CICA,
CISA,
CITP,
Compliance Testing,
CPA,
Evidence,
Files,
Information Technology,
Infrastructure,
IT,
IT Audit,
PM,
Programs,
Project Management,
Risk Assessment,
Risk Management,
Study,
Substantive TestingWhen providing audit assurance, auditors commonly have an opportunity to define current risks to resources and subsequently recommend remedial activities to reduce assessed risks to resources. Professionally, three generally accepted audit fieldwork standards guide auditors in the performance...
February 4, 2010 6:50 PM
Posted by: Robert Davis
AA,
Applications,
Assurance Service,
Audit Assurance,
CA,
CIA,
CICA,
CISA,
CITP,
Compliance Testing,
CPA,
Evidence,
Files,
Information Technology,
Infrastructure,
IT,
IT Audit,
PM,
Programs,
Project Management,
Risk Management,
Substantive TestingCompliance and substantive testing to collect sufficient evidential matter to render an opinion on the audit area follows the
February 2, 2010 5:56 PM
Posted by: Robert Davis
AA,
Application Controls,
Audit,
Audit Assurance,
CA,
CIA,
CICA,
CISA,
CITP,
CPA,
Files,
General Controls,
Information Technology,
Infrastructure,
IT,
IT Audit,
PM,
Program,
Project Management,
Review,
Risk Management,
Study,
TestIT processing of datum has effects on controls and audit trails. IT can induce numerous changes in processing cycles. As a result of these changes, the IT auditor must evaluate the effects on the basic characteristics of control. The IT auditor...
January 28, 2010 4:56 PM
Posted by: Robert Davis
AA,
Applications,
Assurance Service,
Audit Assurance,
CA,
CIA,
CICA,
CISA,
CITP,
Compliance Testing,
CPA,
Files,
GRC,
Information Technology,
Infrastructure,
IT,
IT Audit,
PM,
Procedures,
Program,
Project Management,
Risk Management,
Study,
Substantive TestingConcepts and procedures involved in the auditor’s study and evaluation of controls for manual systems are also applicable when processing is performed by IT. Commonly, a primary objective of the...
January 19, 2010 7:22 PM
Posted by: Robert Davis
AA,
Applications,
Assurance Service,
Audit Assurance,
CA,
CIA,
CICA,
CISA,
CITP,
Compliance Testing,
Control Evaluation,
CPA,
Files,
Generally Accepted Auditing Standards,
Information Technology,
Infrastructure,
IT,
IT Audit,
PM,
Program,
Project Management,
Risk Management,
Study,
Substantive TestingPlanning and supervision aspects of the first generally accepted standard of audit fieldwork become more complex to attain when IT is involved. In
January 14, 2010 8:01 PM
Posted by: Robert Davis
AA,
Applications,
Assurance Service,
Audit Assurance,
CIA,
CICA,
CISA,
CITP,
Compliance Testing,
CPA,
Files,
Information Technology,
Infrastructure,
IT,
IT Audit,
PM,
Program,
Project Management,
Risk Management,
Study,
Substantive TestingIT auditing is similar to, and yet different from, auditing manual systems. The process is similar in that compliance and substantive tests are still performed within the context of
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...
