Please enable JavaScript.
Coggle requires JavaScript to display documents.
CONDUCTING THE IT AUDIT - Coggle Diagram
CONDUCTING THE IT AUDIT
Reliability of Controls
Controls - System that prevents, detects, correct unlawful events.
Reduce expected loss
Decrease some non important events
The IT Audit Lifecycle
Gather Evidence
Form Conclusion
Prepare Audit Program
Deliver Audit Opinion
Risk Assessment
Follow up
Planning
Type of Audit
SAS 70
SAS 94
Finding and Recommendation
Attestation
Materiality
assessing the value of the assets controlled by the sytem
assessing the volume of transactions processed through the system