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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...

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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...

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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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January 21, 2010  10:04 PM

IT Audit Fieldwork: Generally Accepted Processes – Part III



Posted by: Robert Davis
AA, AICPA, Applications, Assurance Service, Audit Assurance, CIA, CICA, CISA, Compliance Testing, Files, Information Technology, Infrastructure, ISACA, IT Audit, Program, Project Management, Risk Management, Study, Substantive Testing, The IIA

The second generally accepted standard of audit fieldwork requires the study and evaluation of controls. Potential...

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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

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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

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