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  2. Information technology audit - Wikipedia

    en.wikipedia.org/wiki/Information_technology_audit

    An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure and business applications. The evaluation of evidence obtained determines if the information systems are safeguarding assets, maintaining data integrity , and operating effectively to ...

  3. Information technology controls - Wikipedia

    en.wikipedia.org/wiki/Information_technology...

    Adequacy of document repositories – Repositories play a critical role for event monitoring to assess disclosure needs and provide mechanism to audit disclosure adequacy. Capacity to be an early adopter of Extensible Business Reporting Language (XBRL) – XBRL will be a key tool to integrate and interface transactional systems, reporting and ...

  4. Audit - Wikipedia

    en.wikipedia.org/wiki/Audit

    An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity , and operating effectively to achieve the organization's ...

  5. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Assessing and responding to audit risk in a financial statement audit, with conforming changes as of September 1, 2014: 04-05: 2016: Assessing and responding to audit risk in a financial statement audit, with conforming changes as of October 1, 2016: 05-01: 1983: Audit sampling full-text: 05-02: 1992: Audit sampling full-text: 05-02: 1999 ...

  6. Information technology general controls - Wikipedia

    en.wikipedia.org/wiki/Information_technology...

    Like application controls, general controls may be either manual or programmed. Examples of general controls include the development and implementation of an IS strategy and an IS security policy, the organization of IS staff to separate conflicting duties and planning for disaster prevention and recovery process.

  7. Computer-aided audit tools - Wikipedia

    en.wikipedia.org/wiki/Computer-aided_audit_tools

    Audit log: Specifies whether the product logs activity performed by the user (the auditor) for later reference (e.g., inclusion into audit report). Data graph: Specifies whether the product provides graphs of results. Export (CSV): Specifies whether the product support exporting selected rows to a comma-separated values formatted file.

  8. Software audit review - Wikipedia

    en.wikipedia.org/wiki/Software_audit_review

    A software audit review, or software audit, is a type of software review in which one or more auditors who are not members of the software development organization conduct "An independent examination of a software product, software process, or set of software processes to assess compliance with specifications, standards, contractual agreements, or other criteria".

  9. Technical audit - Wikipedia

    en.wikipedia.org/wiki/Technical_audit

    Technical audit (TA) is an audit performed by an auditor, engineer or subject-matter expert evaluates deficiencies or areas of improvement in a process, system or proposal. . Technical audit covers the technical aspects of the project implemented in the organizati