When preparing for an IT audit, it may be useful to ask if at least one of the auditors -- especially in an outside audit firm -- has an IT audit certification. One widely accepted IT audit credential is the Certified Information Systems Auditor (CISA), available from ISACA. CISA-certifi...
IT general controls audits are a good place for organizations to start looking to take a broad survey of their IT capabilities. Explore thisITGC audit templateand downloadable checklist to help assess various risks to IT operations and company infrastructure....
An audit trail is a date and time-stamped record of the history and details around a transaction, work event, product development step, control execution, or financial ledger entry. Almost any type of work activity or process can be captured in an audit trail, whether automated or manual. Di...
Lastly, to finalize and plan for an effective system of internal controls, youraudit teammust identify manual and automated controls. For the automated controls identified, you should evaluate whether the underlying system is in-scope for IT General Controls (ITGC) testing, which will impact your ...
an optimistic explanatory style, but the way in which people attribute (把……归因于)events can also vary depending upon the exact situation. For examples, a person who is generally a positive thinker might use a more pessimistic explanatory style in particularly challenging situatio...
Be pleased to do anything even though it is very tiny(微小的).In fact,there's no single thing that is not worth(1) doingor you are not able to do.So living a happy life with a light heart is the(2) mostimportant.A good mood(情绪) decides your quality of life.Then ...
This article is part of What is BCDR? Business continuity and disaster recovery guide Which also includes: 6 top business continuity certifications to consider in 2025 ITGC audit checklist: 6 controls you need to address 12 key points a disaster recovery plan checklist must include ...
What is BCDR? Business continuity and disaster recovery guide Which also includes: 6 top business continuity certifications to consider in 2025 ITGC audit checklist: 6 controls you need to address 12 key points a disaster recovery plan checklist must include ...
A business continuity plan (BCP) is a document that consists of the critical information an organization needs to continue operating during an unplanned event. The BCP states the essential functions of the business, identifies which systems and processes must be sustained, and details how to maintai...
Lastly, to finalize and plan for an effective system of internal controls, your audit team must identify manual and automated SOX IT controls. For the automated controls identified, you should evaluate whether the underlying system is in scope for ITGC testing, which will impact your overall testi...