Professional Documents
Culture Documents
It Audit
It Audit
An IT Auditor
- Assumes that accurate output is sufficient evidence that processing operations are appropriate
People Skills
Assure
Internal Auditors
- They can provide assurance to a company’s top management about the efficiency and effectiveness of
almost any aspect of its organization
External Auditors
- They examine an organization’s computer-based AIS primarily to evaluate how the organization’s
control procedures over computer processing affect the financial statements
COBIT
- This framework provides auditors and businesses with guidance in managing and controlling for
business risk associated with IT environments.
Test Data
Parallel Simulation
- program modification
Program Comparison
Hardware
People
Data Communication
Database
Software