Learn why your client's system of internal control is important to achieving an effective and efficient audit. Gain an understanding of how to identify which IT applications and IT controls are relevant.
DESIGNED FOR
Practitioners who perform audit engagements
BENEFITS
- Recognize auditors’ responsibilities when gaining an understanding of a client and its environment, including its system of internal control.
- Recognize which controls require design & implementation evaluation.
- Recognize auditors’ responsibilities specific to risks arising from the use of IT and general IT controls.
HIGHLIGHTS
The audit risk model
Key steps in understanding and evaluating your client's system of internal control
Learn how to identify IT applications and IT controls relevant to the audit
Apply risk assessment requirements to less complex entities
Examples of risks arising from the use of IT and general IT controlsPREREQUISITES
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