IT Audit Concept

1
IT Audit Concept
Course Content 1. Introduction to IT
Auditing role of IT audit in the
organization management risks in an automated
environment security concerns within
information systems components of internal
control CobiT control objectives for
information and related technology definitions
of risk 2. Planning the Audit objectives of
IT audits audit strategy building the audit
team 3. Auditing Standards American Institute
of Certified Public Accountants (AICPA) SAS
55, SAS 78, SAS 94, SAS 70 The IIA and the
Institute of Internal Auditors Research
Foundation ISACA and the Information Systems
Audit and Control Foundation Comparing COBIT,
SAC, COSO, and SASs Sarbanes-Oxley Act of
2002 PCAOB 4. Technology Roadmap Hardware
and Software computer hardware operating
systems how application systems software and
systems programs interact distributed systems
hardware the translation process from source to
executable audit risk in program
management analyzing infrastructure risk 5.
Technology Roadmap Databases program-centric
model data-centric model database
terminology types of databases flat-file,
hierarchal, network, and relational audit
concerns in a database environment
CodeA312 Duration 24 Hrs.( 4 Days ) (
09.00-16.00 ) Level Intermediate Focus
Features Internal or operational auditors in
today's complex organization must understand
information systems and be able to function
within a technical environment. This outlines the
concepts of information technology you need to
know in order to understand the audit concerns in
the IT environment. You will learn the necessary
controls for application systems Who should
attend Financial, Operational,
Business Applications, and External Auditors who
want an introduction to IT auditing new
Information Technology Auditors
6. Technology Roadmap Distributed
Systems comparing distributed systems to
centralized systems fundamentals of distributed
systems the client/server model distributed
network design server functions common
network operating systems evaluating risk of
distributed systems 7. General Controls IT
standards relationship between general and
application controls database management
systems IT operations production
controls telecommunications business
continuity planning security physical, program
integrity, access control, data
integrity development process 8. Application
Controls performing risk assessment principles
of audit trail design functional approach to
applications auditing the transaction and its
life cycle data storage and retrieval output
processing evaluating application and
transactional risk 9. Technology Roadmap
Networks host-based environments LANs and
WANs/ new risks unauthorized access to
applications and data denial-of-service
attacks in-house vs. outsourced network
management 10. Technology Road Map The
Internet 11. Audit's Role in Systems
Development 12. Automated Testing Tools
???????????????????????????????????????????????
??????????????????????????????????????????????
??? http//www.ccp.or.th