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IT Audit Verification Planning: Resolving Technique Selection – Part V

Performance of audit procedures on individual programs and files, or the entire configuration as an integrated unit, is determined by the audit objectives and the audit trial. To test the functionality...

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IT Audit Verification Planning: Resolving Technique Selection – Part VI

Characteristics of a deployed audit trail can determine the test procedures performed. With an acceptable audit trail, the IT auditor may decide to trace selected data or information through the entire...

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IT Audit Verification Planning: Resolving Technique Selection – Part VII

Many techniques are available to the IT auditor. A significant responsibility is selecting a technique appropriate to the audit task at hand. To aid the IT auditor in understanding which technique may...

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IT Audit Fieldwork: Generally Accepted Processes – Part I

IT auditing is similar to, and yet different from, auditing manual systems. The process is similar in that compliance and substantive tests are still performed within the context of generally accepted...

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IT Audit Fieldwork: Generally Accepted Processes – Part II

Planning and supervision aspects of the first generally accepted standard of audit fieldwork become more complex to attain when IT is involved. In planning an overall strategy for the expected...

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IT Audit Fieldwork: Generally Accepted Processes – Part III

The second generally accepted standard of audit fieldwork requires the study and evaluation of controls. Potential for change in audit program procedures during the study and evaluation of controls due...

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IT Audit Fieldwork: Generally Accepted Processes – Part V

Concepts and procedures involved in the auditor’s study and evaluation of controls for manual systems are also applicable when processing is performed by IT. Commonly, a primary objective of the...

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IT Audit Fieldwork: Generally Accepted Processes – Part VI

IT processing of datum has effects on controls and audit trails. IT can induce numerous changes in processing cycles. As a result of these changes, the IT auditor must evaluate the effects on the basic...

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IT Audit Fieldwork: Generally Accepted Processes – Part VII

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...

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IT Audit Fieldwork: Generally Accepted Processes – Part VIII

When providing audit assurance, auditors commonly have an opportunity to define current risks to resources and subsequently recommend remedial activities to reduce assessed risks to resources....

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