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Auditing IT Controls Part I: SarbanesOxley and IT Governance, Auditing IT…
Auditing IT Controls Part I: SarbanesOxley and IT Governance
overview of auditing
komponen audit keuangan
standar audit
pekerjaan lapangan
pelaporan
umum
struktur audit
audit planning
test of control
tes substantif
asersi managemen
account balances at the period end
Completeness
Rights and obligations
Valuation and allocation
Existence
presentation and disclosure
Classification and understandability
Occurrence and rights and obligations.
Accuracy and valuation
Completeness
classes of transactions and events for the period under audit
Accuracy
Occurrence
Completeness
Cutoff
Classification
audit risk
komponen resiko audit
control risk
detection risk
inheren risk
audit report
Disaster Recovery Planning
PROVIDING SECOND-SITE BACKUP
The Empty Shell
The Recovery Operations Center
Internally Provided Backup
IDENTIFYING CRITICAL APPLICATIONS
PERFORMING BACKUP AND OFF-SITE STORAGE PROCEDURES
Backup Documentation
Backup Supplies and Source Documents
Backup Data Files
CREATING A DISASTER RECOVERY TEAM
TESTING THE DRP
Outsourcing the IT Function
Computer Center Security and Controls
Organizational Structure Controls
IT Governance Controls
Overview of SOX Sections 302 and 404
Auditing IT Controls Part II: Security and Access
Controlling Database Management Systems
Controlling the Operating
System
Controlling Networks
Electronic Data Interchange Controls