Internal control usually plays a central role in almost all information technology (IT) audits and reviews, whether it is in the context of a financial audit, other attest engagement, internal IT audit, management IT review, or a fraud audit. This chapter discusses the internal controls ...
IPE that is subject to information technology general controls (ITGCs) does not typically require as high a level of assurance as an IPE that is not subject to ITGCs. Let’s take a closer look at the three types of IPE, from most to least risky. Types of IPE and Their Risks High ri...
Building the evaluation model of the IT general control for CPAs under enterprise risk management The purpose of this study is to build the evaluation model of the Information Technology General Control (ITGC) for the certified public accountants (CPAs)... Shi-Ming Huang and Wei-Hsi Hung and...
In this research paper, results of IT general controls (ITGC) audits are analysed at 61 Latvian companies with the purpose of assessing the need for establishing an IT control environment. Research results provide evidence that organizations with an effective IT control environment have fewer ...
(2007)AICPA:Information Technology Considerations in Risk-based auditing.pdf,Discussion PaPer Privacy management Information Technology Considerations in Risk-Based Auditing A Strategic Overview June 26, 2007 AICPA – IT Executive Committee Risk Based
Information technology audits determine whetherIT controlsprotect corporate assets, ensuredata integrityand are aligned with the business's overallgoals. IT auditors examine not only logical and physical security controls but also overall business and financial controls that involveinformation technologysystems...
Evolve and right size the ITGC, IT SOX, and SEC Cybersecurity controls Responsible for maintaining a stable, qualified, and highly available computing infrastructure and implementation of validated computer systems. Partner with Finance to develop and lead the IT portfolio budget, ensuring sufficient re...
Building the evaluation model of the IT general control for CPAs under enterprise risk management The purpose of this study is to build the evaluation model of the Information Technology General Control (ITGC) for the certified public accountants (CPAs)... Shi-Ming Huang and Wei-Hsi Hung and...
In this research paper, results of IT general controls (ITGC) audits are analysed at 61 Latvian companies with the purpose of assessing the need for establishing an IT control environment. Research results provide evidence that organizations with an effective IT control environment have fewer ...
CTISRM 2015 : The International Conference on Computing Technology, Information Security and Risk Management (CTISRM2016)