This course introduces CPAs, financial auditors as well as technology auditors to the foundational concepts of IT auditing. Participants will learn how IT systems support financial reporting, how to assess risk in IT environments, and how IT General Controls (ITGCs) and application controls impact audit procedures. The course also introduces IT audit planning and scoping to help auditors determine what systems and controls to evaluate.
DESIGNED FOR
Accounting Professionals
BENEFITS
- Identify the proper application of AU-C 530 for internal controls
- Recall the requirements for sampling for Single Audits
PREREQUISITES
None
ADVANCE PREPARATION
None