IT Governance, Risk, and Compliance:

PM


January 19, 2010  7:22 PM

IT Audit Fieldwork: Generally Accepted Processes – Part II



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 Testing

Planning 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

IT Audit Fieldwork: Generally Accepted Processes – Part I



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 Testing

IT 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

IT Audit Verification Planning: Resolving Technique Selection – Part VII



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 Techniques

Many 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...


January 7, 2010  7:30 PM

IT Audit Verification Planning: Resolving Technique Selection – Part VI



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 Techniques

Characteristics of a deployed audit trail can determine the test procedures performed. With an acceptable audit trail, the IT auditor may decide to trace selected data or information through the entire...


January 4, 2010  6:49 PM

IT Audit Verification Planning: Resolving Technique Selection – Part V



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 Techniques

Performance of audit procedures on individual programs and files, or the entire configuration as an integrated unit, is determined by the audit objectives and the audit trial. To...


December 30, 2009  7:03 PM

IT Audit Verification Planning: Resolving Technique Selection – Part IV



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 Techniques

Auditing IT configurations involves performing compliance and substantive tests on a selected


December 28, 2009  9:08 PM

IT Audit Verification Planning: Resolving Technique Selection – Part III



Posted by: Robert Davis
AA, Applications, Audit Assurance, CI, 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 Techniques

Auditing electronically encoded programs can also involve compliance and substantive testing. Compliance testing usually involves testing programs for controls. Techniques for auditing programs are primarily oriented toward...


December 23, 2009  8:11 PM

IT Audit Verification Planning: Resolving Technique Selection – Part II



Posted by: Robert Davis
AA, Applications, Assurance Service, Audit Assurance, CI, 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 Techniques

Compliance testing is the primary method employed to verify stated controls are operating effectively, while substantive testing is the primary method utilized to increase audit assurance. For instance, an IT auditor may reperform compliance testing, documented by an entity’s


December 21, 2009  7:59 PM

IT Audit Verification Planning: Resolving Technique Selection – Part I



Posted by: Robert Davis
AA, Applications, Assurance Service, Audit Assurance, CI, Compliance Testing, Configuration Item, Files, Information Asset, Information Technology, Infrastructure, IT, IT Audit, PM, Program, Project Management, Risk Management, Substantive Testing, Testing Techniques

There are a variety of techniques available to the IT auditor for compliance and substantive testing when performing assurance engagements. ...


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