IA4 - Basic IT Auditing

Module Objectives

For an auditor working in today's business environment, a basic understanding of the concepts and controls governing the use of computer systems is essential.

This three-day module is designed to give a basic but comprehensive understanding to auditors starting in an Information Systems environment.

Module Contents

The module covers basic concepts of computing, primary types of computer systems, the risks and controls and audit usage of computers. You will gain the confidence of understanding the jargon and knowing that questions you put to auditees are addressing the real issues. You will also realise the difference between jargon answers and evasive answers.

On using the knowledge you have gained, you will discover a greater level of acceptance by Information Technology staff and users due to your increased comprehension. This can be immediately translated into more effective and efficient audits and a greater contribution to the organisation.

It will also give practical experience in both the selection of an appropriate CAAT as well as hands-on experience in running CAATs and interpreting results.

By the end of this module the attendee will be able to:

  • Understand the jargon of the computer world
  • Differentiate between types of systems and their major risk elements
  • Understand how computer systems are constructed and how this can influence the eventual running in the business environment
  • Utilise this knowledge to gain a greater acceptance by computer-literate auditees
  • Identify the role of the IS audit specialist
  • Identify potential areas for the audit use of computerised technology
  • The nature and use od CAATs
  • Methods for determining the appropriate CAAT

Module Contents

The module will cover the following areas:

  • Technology and audit
  • Control objectives and risks
  • Batch and on-line systems
  • Programming computers
  • Database systems
  • Computer risks and exposures
  • Computer security
  • Application systems and their development
  • Computer operations controls
  • Micro computers
  • Computers in auditing
  • Usage of CAATs
  • Interpretation of results

Who should attend

The seminar is aimed primarily at audit professionals who have little or no experience with auditing computers and who wish to improve their own levels of efficiency, effectiveness and credibility.

To register, please send us your details on the:

  Registration Form  

mail to: info@rcascarino.com