Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part VII
Profile: Robert Davis
SOD controls are designed to reduce the opportunities for errors, mistakes, omissions, irregularities, and illegal acts perpetration and concealment. SOD is a primary internal control measure utilized for manual and automated systems. An autonomous function for computer data entry may exist...
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Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part VI
Profile: Robert Davis
Computer usage in information processing systems frequently eliminates generally accepted accounting control principles regarding adequate SOF and SOD. In particular, manual system organization incompatibles are normally reassigned to distinct departments or personnel. Computerized information...
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Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part V
Profile: Robert Davis
Effective policy, procedure, or directive compliance requires an extensive set of interrelated practices as well as processes. However, organizational policies, procedures, and directives may not incorporate controls or may reflect inadequate controls. Furthermore, organizational policies,...
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Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part IV
Profile: Robert Davis
At the IT level, general controls usually represent the policies, procedures, and directives applied to all or a large portion of an entity’s information systems and assist in ensuring their proper operation. Sub-categorically, ISACA defined 0 Comments
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Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part III
Profile: Robert Davis
“Computer forensics (sometimes known as computer forensic science[1]) is a branch of digital forensic science pertaining to legal evidence found in computers and digital storage media. The goal of computer forensics is to examine...
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Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part II
Profile: Robert Davis
Under most circumstances, financial auditors must plan tests that provide reasonable assurance that fraud does not exist. When an IT auditor is involved in an external financial statement audit, if they are following generally accepted financial audit standards, they must also...
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Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part I
Profile: Robert Davis
Governmental statues may require an entity’s management design, implement, and maintain a system of internal controls; however, internal controls verification usually is an auditor attestation responsibility. To adequately perform this professional responsibility, an IT auditor should...
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Auditing IT Governance – Part VIII
Profile: Robert Davis
Regarding audit staffing, potential IT governance engagement members should have the appropriate seniority and proficiency. Generally, when IT governance audit objectives involve a wide range of information system functions, assigned audit personnel should have extensive organizational...
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Auditing IT Governance – Part VII
Profile: Robert Davis
An IT auditor should include in the audit ambit relevant processes for planning, organizing, and monitoring the IT activity. Contextually, the audit ambit should include control systems for the use and protection of the full range of COBIT framework IT resources. Whereby, specifically;...
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