IPPF – Practice Guide. Developing the. IT Audit Plan. Global Technology Audit Guide (GTAG) Written in straightforward business language to address a timely. GTAG series serves as a ready resource for chief audit executives on . IT Audit Plan Development Process. . 5. PErforming A riSk ASSESSmEnt. Start studying GTAG Developing the IT Audit Plan: Glossary. Learn vocabulary, terms, and more with flashcards, games, and other study tools.
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Global Public Sector Insights. Formalize the annual IT audit plan. Identify the role of risk assessments in determining the IT audit universe.
Pg 11, Exam Tier I Obj 8.
This resource description includes key information, plus links to additional information at the rule or standard’s publisher. This Gtqg also provides an example of a hypothetical organization to show how to execute the steps necessary to define the IT audit universe.
Back Establish and maintain the audit plan for the audit program. Define and understand the IT environment. GTAG 08 Auditing Application Controls This guide provides assistance to chief audit executives with information on application controls along with a sample audit plan, and a few application control review tools. AuditNet is an online portal for auditors. Some resources also include links to directly download the resource.
Results from several IIA external quality assessment reviews reveal that developing an appropriate IT audit plan is one of the weakest links in internal audit activities.
IT Auditing – Schedule
Many times, internal auditors simply review what they know or outsource to other audlt, letting them decide what to audit. The audit plan should cover at least 12 months and be approved annually by the audit committee. This Control directly supports the implied Control s: The Institute of Internal Auditors IIA is a powerful research and guidance organization focusing on audit principles and processes for business and IT functions.
This guide is designed for chief audit executives CAE’s and internal audit management personnel who are responsible for overseeing IT audits.
If the auditor is performing test procedures that contradict the reason for which the test was based, the auditor should modify the audit procedures that were planned to be executed. Created and audjt by the venerable Jim Kaplanthe organization’s mission is to develop a complete “utility” for audit-related information, products, and services.
This guide is to inform and provide guidance to chief audit executives CAEs and internal auditors on how to use technology to help prevent, detect, and respond to fraud. The frequency of the auditing should be determined during the annual audit planning process arising from the internal audit’s annual risk assessment. T2P bridges the gaps between IT governance and practice, technology and business, regulation and control, risk management and market pressures, xudit the knowledge of you and your peers.
T2P’s goal is to unlock the vast knowledge, insight, and conventional wisdom that we all have, make it freely available to you, and help you use and interpret it—without undue cost, bias, or hype. Ask the resources team. T2P seeks to create a common pool of knowledge—one big brain—that lets you work more efficiently, build technology and business practices more effectively, and endure audits more effortlessly.
The audit frequency should be commensurate with the criticality and risk of the IT system or process. Member functions are locked. App A Objective 6: Audit planning must be updated by the external auditors on a timely basis by ddveloping improvements in internal controls when changes have occurred or when material weaknesses or control deficiencies are identified.
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BeyeNETWORK provides resources and professional community support for business intelligence, performance management, data warehousing, data integration and data quality. GTAG 07 Information Technology Outsourcing 2nd Edition This guide provides information on the types of IT outsourcing, the life cycle of IT outsourcing, and how internal auditors can approach risk in connection with this.
The audit plan must be developed based on audit materiality. What is internal audit? This guide provides assistance to chief audit executives with information on application controls along with a sample audit plan, and a few application control review tools.
The frequency of the audit is based on the likelihood and the impact of risk occurrence in relation to the objectives of the organization. International Convergence of Capital Measurement and Capital Standards – A Revised Framework Tin smelters and tungsten smelters initial audits will cover the period from 1 year before the audit.
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GTAG 13 Fraud Prevention and Detection in an Automated World This guide is to inform and provide guidance to chief audit executives CAEs and internal auditors on how to use technology to help prevent, detect, and respond to fraud. Understand the organization and how IT supports it. This guide describes the knowledge needed by organisations xeveloping internal auditors to address the effectiveness and impact of business recovery capabilities.
Th guide provides information 111 the types of IT outsourcing, the life cycle of IT outsourcing, and how internal auditors can approach risk in connection with this. Understand the organization and how IT supports it. What is Truth to Power? This guide provides assistance to chief audit executives in the development of a risk-based IT audit plan. This guide provides insight into identity and access management and what this means to an organisation.
There are no implementation support Controls. Formalize the annual IT audit plan.
Global Technology Audit Guide (GTAG) 11: Developing the IT Audit Plan
Download Official information page. Assess the quality of the audit program in regards to its documentation.
Visit the IIA Bookstore for more information. Developing the IT Audit Plan Results from several IIA external quality assessment reviews reveal that developing an appropriate IT audit plan is one of the weakest links in internal audit activities.
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The frequency of audits should be based on the results of risk assessments. Many functions here will not work and some significant content will be inaccessible.