Professional Documents
Culture Documents
Chapter 7 Audcis
Chapter 7 Audcis
2) Operator Intervention
Controls
➢ Report retention:
▪ Statutory requirements (gov’t)
▪ Number of copies in existence
▪ Existence of softcopies (backups)
▪ Destroyed in a manner consistent
with the sensitivity of its contents
➢ Procedures:
1) Predetermined results and expectations
2) Run test deck
3) Compare
IT Auditing & Assurance, 2e, Hall & Singleton
#2 – BASE CASE SYSTEM
EVALUATION (BCSE)
➢ Variant of Test Data method