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    Audit in A CIS Environment 2

    Uploaded by

    Shyrine Ejem
    This document provides definitions and examples of (1) IT Application Controls including Input Controls, Processing Controls, Output Controls, Integrity Controls, and Management Trail and (2) IT General Controls including Program change management, Logical Access, and System and data backup and recovery. Sample control designs are given for each along with examples of how to test the controls.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Audit in A CIS Environment 2

    Uploaded by

    Shyrine Ejem
    89 views3 pages
    This document provides definitions and examples of (1) IT Application Controls including Input Controls, Processing Controls, Output Controls, Integrity Controls, and Management Trail and (2) IT General Controls including Program change management, Logical Access, and System and data backup and recovery. Sample control designs are given for each along with examples of how to test the controls.

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    Audit in a CIS Environment 2

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    This document provides definitions and examples of (1) IT Application Controls including Input Controls, Processing Controls, Output Controls, Integrity Controls, and Management Trail and (2) IT General Controls including Program change management, Logical Access, and System and data backup and recovery. Sample control designs are given for each along with examples of how to test the controls.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    89 views3 pages

    Audit in A CIS Environment 2

    Uploaded by

    Shyrine Ejem
    This document provides definitions and examples of (1) IT Application Controls including Input Controls, Processing Controls, Output Controls, Integrity Controls, and Management Trail and (2) IT General Controls including Program change management, Logical Access, and System and data backup and recovery. Sample control designs are given for each along with examples of how to test the controls.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 3

    Auditing in a CIS Environment

    For each type of control (A. IT Application Control, B. IT General Control), provide (1) Definition of the control type, (2) one
    sample control design and (3) the possible corresponding test/s for the control.

    Sample of control design and how to test is provided below in red.

    A. IT Application Controls

    (1) Definition (2) Control Design (3) How to test


    Input Controls Are designed to provide Pended Items:
    reasonable assurance that Review aging results and
    the data submitted for Aging reports showing new evidence of supervisor
    processing are complete, policy items with review procedures.
    properly authorized, and incomplete processing are
    accurately translated into reviewed daily or weekly
    machine readable form. by supervisors.

    Processing Controls Are designed to provide Data Extraction, Filtering,


    reasonable assurance that and Reporting: Review design of extract
    the input data are routine against data file
    processed accurately, and Extract routine outputs are used.
    that data are not lost, assessed for
    added, excluded, reasonableness and Review supervisory
    duplicated or improperly completeness. assessment of output from
    changed. extract routine for evidence
    of regular review and
    challenges.

    Output Controls Are designed to provide General Ledger Posting:


    reasonable assurance that Tracing of sample of input
    the results of processing All individual and and subledger summary
    Auditing in a CIS Environment

    are complete, accurate, summarized transactions transactions to the general


    and that these outputs are posting to general ledger. ledger.
    distributed only to
    authorized personnel.

    Integrity Controls These controls monitor Access to update allocated Review access to set and
    data being processed and rights to senior users amend master files and
    in storage with to ensure it based on their roles and standing data.
    remains consistent and need to use the
    correct. application.

    Management Trail Often referred as “Audit Controls are designed and Verify processing audit
    Trail”, enables operating effectively to trails and logs exist that
    management to identify ensure than an audit trail is assure all records have
    transactions and events generated and maintained been processed and allow
    they record by tracking for all transactional data. for tracing of the
    transactions from their transaction from input to
    source to their output and storage and output.
    by tracing backward.
    Auditing in a CIS Environment

    A. IT General Controls

    IT General Controls (1) Definition (2) Control Design (3) How to test
    Program change Implementing a change Change Management
    management management program Controls:
    means assigning Review or assess change
    responsibility for the A formal process for management procedures
    various change activities proper change and validate that
    involved in implementing management is in place. procedures followed.
    new technology solutions.

    Logical Access User Access Provisioning:


    Restrict access to specific
    systems to authorized A formal process of Review an evidence of
    individuals and to functions granting or modifying approval.
    each individual can system access based on
    perform on the system. appropriate level of
    approval is in place.

    System and data backup It provides maintenance of Back-up and Recovery:


    and recovery back-up files and off-site Review or assess
    storage procedures. In the Back-ups for critical data procedures for back-up
    event of disruption, and programs are and recovery and validate
    reconstruction of files is available in the event of an procedures followed.
    achieved by updating the emergency.
    most recent back-up with
    subsequent transaction
    data

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