IT Governance, Risk, and Compliance

Jan 25 2010   4:35PM GMT

IT Audit Fieldwork: Generally Accepted Processes – Part IV

Robert Davis Robert Davis Profile: Robert Davis

Collection of sufficient evidential matter required for compliance with the third generally accepted standard of audit fieldwork affects the IT auditor as to the type of evidence to be collected and as to the means of acquisition. For example, types of evidence may change because of source document eliminations and/or substitution of electronic data interchange (EDI) formats for processing transactions. Whereas, for example, the means of acquiring evidence may change because the auditor may have to substitute a computer and programs for the visual scanning performed with a manual system.

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

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