IT Governance, Risk, and Compliance

Feb 4 2010   6:50PM GMT

IT Audit Fieldwork: Generally Accepted Processes – Part VII

Robert Davis Robert Davis Profile: Robert Davis

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

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