IT Governance, Risk, and Compliance

Dec 28 2009   9:08PM GMT

IT Audit Verification Planning: Resolving Technique Selection – Part III

Robert Davis Robert Davis Profile: Robert Davis

Auditing electronically encoded programs can also involve compliance and substantive testing. Compliance testing usually involves testing programs for controls. Techniques for auditing programs are primarily oriented toward compliance testing. Whereas, substantive testing typically involves ascertaining the reliability with which an electronically encoded program processes data.

View Part I of the IT Audit Verification Planning: Resolving Technique Selection series here

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