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Information technology general controls (ITGC) are controls that apply to all systems, components, processes, and data for a given organization or information technology (IT) environment. The objectives of ITGCs are to ensure the proper development and implementation of applications, as well as the integrity of programs, data files, and ...
Continuous auditing is an automatic method used to perform auditing activities, such as control and risk assessments, on a more frequent basis.Technology plays a key role in continuous audit activities by helping to automate the identification of exceptions or anomalies, analyze patterns within the digits of key numeric fields, review trends, and test controls, among other activities.
An IT audit is different from a financial statement audit.While a financial audit's purpose is to evaluate whether the financial statements present fairly, in all material respects, an entity's financial position, results of operations, and cash flows in conformity to standard accounting practices, the purposes of an IT audit is to evaluate the system's internal control design and effectiveness.
These controls vary based on the business purpose of the specific application. These controls may also help ensure the privacy and security of data transmitted between applications. Categories of IT application controls may include: Completeness checks - controls that ensure all records were processed from initiation to completion.
Information Technology Control and Audit; Frederick Gallegos, Sandra Senft, et al.; 2nd EditionISBN 0-8493-2032-1 Internal Audit: Efficiency through Automation ; David Coderre.; 1st Edition ISBN 978-0-470-39242-3
Change management auditing is the process by which companies can effectively manage change within their information technology systems. Changes to computer software must be monitored in order to reduce the risk of data loss, corruption, malware, errors, and security breaches.