ITGC CONTROLS PDF

ITGC give assurance that the IT system produces accurate results and reliance can be placed on the output of the system. ITGC audits are done in as part of financial statements audits and the purpose of the ITGC audit is to review the controls in place for the IT systems that have a direct affect on the financial statements. Program Change This element is relevant to the controls for changes made and system development activities. Program Changes Changes made to systems follow the change management policy and procedures established by management, including emergency and configuration changes. Changes are logged, approved, and tested prior to being promoted into production.

Author:Arashijar Nibei
Country:Uruguay
Language:English (Spanish)
Genre:Software
Published (Last):11 November 2015
Pages:172
PDF File Size:7.84 Mb
ePub File Size:12.18 Mb
ISBN:884-3-93191-787-9
Downloads:78745
Price:Free* [*Free Regsitration Required]
Uploader:Zuzil



They apply to all systems environments, components, processes, and data, and can be relevant to practically any audit engagement. According to the International Standards for the Professional Practice of Internal Auditing , internal auditors are expected to have sufficient knowledge of key information technology risks and controls, and available technology-based audit techniques to perform their assigned work.

This course presents the fundamental concepts and terminology associated with IT general controls, including controls provided by automated systems. With an emphasis on ways the operational audit can participate in IT-related activities within audit engagements, this course provides tips on how to apply learned concepts to the risk evaluation and the audit process. This interactive course is designed for internal auditors in all sectors with 1 to 2 years of auditing experience, who are interested in gaining additional insight into how to assess IT general controls.

You might be surprised that the organization leading the profession is just as committed to the delivery of affordable training. You may be trying to access this site from a secured browser on the server.

Please enable scripts and reload this page. Turn on more accessible mode. Turn off more accessible mode. Skip Ribbon Commands. Skip to main content. Mission of Internal Audit. Mandatory Guidance. Core Principles. Code of Ethics. Definition of Internal Auditing. Implementation Guidance. Supplemental Guidance. Responses and Positions. Global Public Sector Insights. Position Papers. Responses to Regulators. Global Perspectives and Insights. Global Knowledge Brief.

Advocacy Efforts. Browse by Topic. Best Sellers. New Products. Certification Prep. Research Reports. Student Programs. Publications Internal Auditor Newsletters Blogs. New to Certification? Why Become Certified? Download Handbook. Currently Enrolled? Already Certified? Online Seminars. Self-study Subscriptions. Executive Development. On-site Training. Upcoming Conferences. Conferences FAQ. Browse by Location. Browse by Category. Trending Pulse of Internal Audit. Who will benefit from this Course?

Course Objectives. Types of IT general controls. Applicable Standards. Key technology processes. Access management. IT Change Management Change types. Need Identification.

Change process and types of controls. Change request documentation. Change request approval. Change prioritization. Change work and testing. Change schedules, coordinations, and implementations. Segregation of duties.

Post implementation. Change management variations. Physical and Environmental Security Physical and environmental controls. Physical and environmental security concepts. Corrective Controls Corrective control process. Business continuity. Disaster recovery.

Backup processing. Incident response. Committee Members and Chapter Leaders. All Rights Reserved. Advanced search. Event Search. Event Calendar. Browse All Courses. Ways to Learn. CIA Exam Prep. Virtual Symposiums. Certificate Programs. Upcoming Events. Vision University. Program Agenda. Upcoming VU Sessions. Program Details. Application Process. Facilitator Login. Learning FAQ. Course Description. Course Outline. Bring Us On Site. Course Objectives Describe IT general controls.

Apply critical thinking to general controls assessments. Explore the use of data analytics in assessing IT general controls. State the IT general control audit concepts necessary to perform an audit of IT applications supporting key processes. Recognize the general concepts related to assessing logical security. Describe the general concepts related to assessing change management. Discuss the general concepts related to auditing data backup and recovery controls.

DOA QUNUT SUBUH PDF

IT General Controls

General controls are defined by COBIT as controls, other than application controls, that relate to the environment within which computer-based application systems are developed, maintained and operated, and that is therefore applicable to all applications ISACA Glossary, These controls include policies, procedures and practices tasks and activities established by management to provide reasonable assurance that specific objectives will be achieved [2]; which are to ensure the proper development and implementation of applications and the integrity of program and data files and of computer operations. Taking into account that general controls apply to all areas of the organization including IT infrastructure and Support services [2], each IT auditor should bear in mind obtaining an appropriate understanding over the IT control environment prior to any testing or walkthroughs covering the four key areas below:. The objective of this control is to gain an overall impression on the controls surrounding the information systems within the environment in order to provide assurance of leadership, organizational structure and processes existence. A set of areas should be taken into account while auditing this control such as Information Security framework and structure, IT strategy, organizational structure, policies and procedures; including information security, IT contracting strategies, IT controls monitoring, risk management plans and business continuity plan. The objective of this control is to verify the key components which affect the confidentiality, integrity and availability of information systems [2]. Areas such as information security policies, design and monitoring of data classification, security awareness programs, user access management; including user registration and deregistration, user access provisioning, management of access rights, management of secret authentication information of users, review of user access rights, logging and monitoring, removal or adjustment of access rights and data center access, should be addressed to provide a sufficient degree of assurance on this control.

HONEYWELL UDC3500 PDF

IT General Controls Audit

Audits are a regular part of corporate life, especially in the information technology field. Considering the importance You forgot to provide an Email Address. This email address is already registered. Please login. You have exceeded the maximum character limit. Please provide a Corporate E-mail Address.

JBL GTO 1502D PDF

Information Technology General Controls: The Basics

In business and accounting , information technology controls or IT controls are specific activities performed by persons or systems designed to ensure that business objectives are met. They are a subset of an enterprise's internal control. IT control objectives relate to the confidentiality, integrity, and availability of data and the overall management of the IT function of the business enterprise. ITGC include controls over the Information Technology IT environment, computer operations, access to programs and data, program development and program changes. IT application controls refer to transaction processing controls, sometimes called "input-processing-output" controls. Information technology controls have been given increased prominence in corporations listed in the United States by the Sarbanes-Oxley Act. IT departments in organizations are often led by a Chief Information Officer CIO , who is responsible for ensuring effective information technology controls are utilized.

KELLOW CHESNEY THE VICTORIAN UNDERWORLD PDF

Optimize business continuity with 6 ITGC audit controls

They apply to all systems environments, components, processes, and data, and can be relevant to practically any audit engagement. According to the International Standards for the Professional Practice of Internal Auditing , internal auditors are expected to have sufficient knowledge of key information technology risks and controls, and available technology-based audit techniques to perform their assigned work. This course presents the fundamental concepts and terminology associated with IT general controls, including controls provided by automated systems. With an emphasis on ways the operational audit can participate in IT-related activities within audit engagements, this course provides tips on how to apply learned concepts to the risk evaluation and the audit process. This interactive course is designed for internal auditors in all sectors with 1 to 2 years of auditing experience, who are interested in gaining additional insight into how to assess IT general controls. You might be surprised that the organization leading the profession is just as committed to the delivery of affordable training. You may be trying to access this site from a secured browser on the server.

Related Articles