Basic Auditing Terminology
The field of auditing has many terms and it can all get a bit confusing at times. So we decided to put together a brief list of the basic terminology you might come across during an audit. Audit...
View ArticleGenerally Accepted Auditing Standards – GAAS
Generally Accepted Auditing Standards, GAAS for short, are the standards by which audits are to be performed to ensure the audits are fair and accurate. GAAS is not a formal or official standard, but...
View ArticleWhat are IT General Controls? – ITGC
IT General Controls, ITGC for short, are the IT controls in place to ensure the proper development and implementation of applications, as well as the integrity of programs, data files and computer...
View ArticleWhat is the difference between Internal and External Audit?
Failure of IT controls can lead to system downtime, a security breach or a failure to plan for and then develop systems appropriately. Failure can have huge financial, operational and reputational...
View ArticleMethods for testing controls
After an organisation has identified risks relevant to the organisation, controls to mitigate or reduce the risks will have been defined and implemented. However, we now need to make sure that the...
View ArticleIT General Controls (ITGC) – Understanding of IT
If you work for a consulting firm or are employed within IT Audit, a large part of your role may involve conducting audits around IT General Controls or ITGCs for short. Where as IT application...
View ArticleIT General Controls (ITGC) – Access to Programs and Data
In our series of articles covering IT General Controls (ITGC) we are looking at the information an IT Auditor should obtain and the type of questions that could be asked of management/control owners...
View ArticleIT General Controls (ITGC) – Program Changes
In our series of articles covering IT General Controls (ITGC) we are looking at the information an IT Auditor should obtain and the type of questions that could be asked of management/control owners...
View ArticleIT General Controls (ITGC) – Program Development
In our series of articles covering IT General Controls (ITGC) we are looking at the information an IT Auditor should obtain and the type of questions that could be asked of management/control owners...
View ArticleIT General Controls (ITGC) – Computer Operations
In our series of articles covering IT General Controls (ITGC) we are looking at the information an IT Auditor should obtain and the type of questions that could be asked of management/control owners...
View Article
