IT Audit Reporting: Communicating Results – Part I
IT audit area reporting conveys an opinion concerning control adequacy based on planning, studying, testing and evaluating material or significant auditable units. Whether an IT auditor is engaged in...
View ArticleIT Audit Reporting: Communicating Results – Part II
The process utilized to ascertain ‘the degree of correspondence’ between assertions, or direct subject matter, and established criteria for IT audits is similar to that employed for manual audits; yet,...
View ArticleIT Audit Reporting: Communicating Results – Part III
Through an IT auditor’s efforts, audit findings are facts generated which directly support and evidence conclusions as well as recommendations. Audit findings are also the product of all previously...
View ArticleIT Audit Reporting: Communicating Results – Part IV
Generally, following audit area findings assessment completion and ensuring appropriate working papers retention, an IT auditor documents the draft audit report based on auditing standards and...
View ArticleIT Audit Reporting: Communicating Results – Part V
Once the draft audit report is generated, it must be reviewed by key IT managers as well as key business managers. To facilitate this essential audit activity, the IT auditor can contact selected key...
View ArticleIT Audit Reporting: Communicating Results – Part VI
The final audit report should clearly identify ‘gaps’ in controls and the source of the vulnerabilities. Of the potential vulnerabilities documented in the audit report, it is importance to identify...
View ArticleIT Audit Reporting: Communicating Results – Part VII
Upon acknowledgement of final audit report delivery to identified recipients, the IT auditor should await responses from key audit area personnel, as stipulated in the entity’s audit charter or...
View ArticleIT Audit Reporting: Communicating Results – Part VIII
IT auditors, like all auditors, are responsible for ‘communicating results to interested individuals.’ Interested individuals can include other members of the audit team, who must integrate the IT...
View ArticleIT Audit Follow-up: Assessing Recommendation Resolution – Part IV
Depending on the ambit and terms of the engagement, external IT auditors may rely on an entity’s internal IT audit function to follow-up on their agreed-upon recommendations. Hence, a follow-up process...
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