IT Governance, Risk, and Compliance:

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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...


February 8, 2010  7:39 PM

IT Audit Fieldwork: Generally Accepted Processes – Part VIII



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 Testing

When 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

IT Audit Fieldwork: Generally Accepted Processes – Part VII



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 Testing

Compliance and substantive testing to collect sufficient evidential matter to render an opinion on the audit area follows the


February 2, 2010  5:56 PM

IT Audit Fieldwork: Generally Accepted Processes – Part VI



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, Test

IT 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

IT Audit Fieldwork: Generally Accepted Processes – Part V



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 Testing

Concepts 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...


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