IT Governance, Risk, and Compliance:

The Institute for Internal Controls

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April 1, 2010  6:56 PM

IT Audit Follow-up: Assessing Recommendation Resolution – Part VII



Posted by: Robert Davis
AICPA, American Institute of Certified Public Accountants, Assurance Service, Attestation, Audit Committee, Audit Report, Evidence, Follow-up Procedures, IFAC, Information Systems Audit and Control Association, International Federation of Accountants, ISACA, IT Audit, Project Management, The IIA, The IIC, The Institute for Internal Controls, The Institute of Internal Auditors

A report on the status of follow-up activities, including agreed-upon recommendations not implemented, should be presented to the audit committee, if one has been established, or alternatively to the most

March 29, 2010  6:00 PM

IT Audit Follow-up: Assessing Recommendation Resolution – Part VI



Posted by: Robert Davis
Accounting Principles, AICPA, Assurance Service, Attestation, Audit Report, Evidence, Follow-up Procedures, IFAC, Information Systems Audit and Control Association, Institute of Certified Public Accountants, International Federation of Accountants, ISACA, IT Audit, Project Management, The IIA, The IIC, The Institute for Internal Controls, The Institute of Internal Auditors

Control follow-up are activities pursued when an exception condition is identified and reported as presenting a risk to the entity. As a part of the follow-up activities, the...


March 25, 2010  8:25 PM

IT Audit Follow-up: Assessing Recommendation Resolution – Part V



Posted by: Robert Davis
AICPA, American Institute of Certified Public Accountants, Assurance Service, Attestation, Audit Report, Evidence, Follow-up Procedures, IFAC, Information Systems Audit and Control Association, International Federation of Accountants, ISACA, IT Audit, Procedures, Project Management, The IIA, The IIC, The Institute for Internal Controls, The Institute of Internal Auditors

IT audit area follow-up takes into account the materiality of reported findings and the impact if corrective action is not taken. As particulars, follow-up nature, timing and extent are dependent on


March 18, 2010  5:33 PM

IT Audit Follow-up: Assessing Recommendation Resolution – Part III



Posted by: Robert Davis
AICPA, American Institute of Certified Public Accountants, Assurance Service, Attestation, Audit Report, CA, CIA, CICA, CISA, CITP, CPA, Evidence, Follow-up Procedures, IFAC, Information Systems Audit and Control Association, International Federation of Accountants, ISACA, IT Audit, Management Response, Project Management, The IIA, The IIC, The Institute for Internal Controls, The Institute of Internal Auditors

IT auditor follow-up activities has been defined "as a process by which they determine the adequacy, effectiveness and timeliness of actions taken by management on reported engagement observations and recommendations, including...


March 15, 2010  4:40 PM

IT Audit Follow-up: Assessing Recommendation Resolution – Part II



Posted by: Robert Davis
AICPA, American Institute of Certified Public Accountants, Assurance Service, Attestation, Audit Report, Evidence, Follow-up Procedures, IFAC, Information Systems Audit and Control Association, International Federation of Accountants, ISACA, IT Audit, Procedures, Project Management, The IIA, The IIC, The Institute for Internal Controls, The Institute of Internal Auditors

If management’s proposed actions to implement or otherwise address reported recommendations have been discussed with, or provided to, an IT auditor;...


March 11, 2010  7:41 PM

IT Audit Follow-up: Assessing Recommendation Resolution – Part I



Posted by: Robert Davis
AICPA, American Institute of Certified Public Accountants, Assurance Service, Attestation, Evidence, Follow-up Procedures, IFAC, Information Systems Audit and Control Association, International Federation of Accountants, ISACA, IT Audit, Procedures, Project Management, The IIA, The IIC, The Institute for Internal Controls, The Institute of Internal Auditors

While management is responsible for addressing assurance engagement findings and recommendations as well as tracking resolution status; audit is responsible for establishing policies, procedures, standards and rules for follow-up to determine whether


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