IT Audit Fieldwork: Generally Accepted Processes – Part VIII

Robert Davis — Mon, 08 Feb 2010 19:39:00 +0000

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 of audit assurance services. These standards impact studying, evaluating and testing controls during audit assurance engagements. However, IT auditors assume additional responsibilities and must overcome complex obstacles to ensure audit assurance processes are in compliance with generally accepted audit fieldwork standards.

“View Part I of the IT Audit Fieldwork: Generally Accepted Processes series here“

IT Audit Fieldwork: Generally Accepted Processes – Part VII

Robert Davis — Thu, 04 Feb 2010 18:50:50 +0000

Compliance and substantive testing to collect sufficient evidential matter to render an opinion on the audit area follows the study and evaluation of controls. Regarding substantive tests, IT can be used in this aspect of the audit to perform analytical procedures and direct tests of details. In performing tests of details, IT can be utilized for substantive testing in conjunction with compliance tests or independently in direct tests of details by examining files resulting from IT processing.

“View Part I of the IT Audit Fieldwork: Generally Accepted Processes series here“

IT Governance, Risk, and Compliance » Programs

IT Audit Fieldwork: Generally Accepted Processes – Part VIII

IT Audit Fieldwork: Generally Accepted Processes – Part VII