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Integrated test facility is considered a useful audit tool during an IT audit because it uses the same programs to compare processing using independently calculated data. This involves setting up dummy entities on an application system and processing test or production data against the entity as a means of verifying processing accuracy. [1]
TTCN-3 (Testing and Test Control Notation version 3) is a strongly typed testing language used in conformance testing of communicating systems. TTCN-3 is written by ETSI in the ES 201 873 series, [1] and standardized by ITU-T in the Z.160 Series. [2]
The Institute of Internal Auditors based its control self-assessment methodology on the Total Quality Management approaches of the 1990s as well as the COSO's framework. The methodology became part of the International Standards for Professional Practice of Internal Auditing and was adopted by a large number of major organisations. [16]
IEEE 829 – Test Procedure Specification The Test Procedures are developed from both the Test Design and the Test Case Specification. The document describes how the tester will physically run the test, the physical set-up required, and the procedure steps that need to be followed. The standard defines ten procedure steps that may be applied ...
ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.
The auditor must test entity-level controls that are important to the auditor's conclusion about whether the company has effective internal control over financial reporting. Depending on the auditor's evaluation of the effectiveness of the entity-level controls, the auditor can increase or decrease the amount of testing that they will perform.
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