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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 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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