Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Assurance:
professional services that are designed to improve the quality of information, both financial and non-financial, used by decision-makers includes, but is not limited to attestation
Elements of an Audit
Systematic procedures are used Evidence is obtained
tests of internal controls substantive tests
Determination of materiality for weaknesses found Prepare audit report & audit opinion
Phases of an IT Audit
Operating System
Data Management
Internet
& Intranet
Systems Development
Systems Maintenance
Personal Computers
Applications
Controls:
access - encryption, user authorization tables, inference controls and biometric devices are a few examples backup - grandfather-father-son and direct access backup; recovery procedures