Auditing Business Application Systems Agenda Seminar: ID# 1241726
Agenda 1. Introduction To Business Application Systems
Types Of Automated Business Applications Objectives Of An Application Audit Types Of Applications Audits System Environmental Considerations Application Control Ownership Integrated Auditing Data Vs. Information 2. Business Application Transactions
What Is A Transaction? Transaction-Based Application Auditing Transaction Life Cycle Application Risk Assessment Factors Establishing Audit Priorities 3. Top-Down Risk-Based Planning
Planning The Application Audit Top-Down, Risk-Based Planning Defining The Business Environment Determining The Application's Technical Environment Performing A Business Information Risk Assessment Identifying Key Transactions Developing A Key Transaction Process Flow Evaluating And Testing Application Controls 4. Data Input And Processing Models
Comparing Pros/Cons Of Input And Processing Models Batch Input/Batch Processing On-Line Input/Batch Processing On-Line Input/On-Line Processing Real Time Input/Real-Time Processing 5. Application Controls
Business Applications Information Objectives COSO: Application Controls Business Application Auditing Application Transaction Life Cycle Transaction Origination Logical Security Completeness And Accuracy Of Input Completeness And Accuracy Of Processing Completeness And Accuracy Of Output Output Retention And Disposal Data File Controls User Review, Balancing, Reconciliation End User Documentation Training Segregation Of Duties Business Continuity Planning Sarbanes Oxley Application Control Requirements 6. IT General Control Objectives And Risks
IT General Controls Overview Relationship Between IT General Controls And Application Controls COBITâ„¢ And ISO 27002 Physical Security Environmental Exposures Logical Security Encryption Systems Development Production Change Management Disaster Recovery And Business Continuity Planning Sarbanes Oxley IT General Control Requirements 7. Testing Application Controls
Testing Automated And Manual Controls Testing Alternatives Testing Sample Size Sampling Terminology Negative Assurance Testing Types Of Audit Evidence Functional/Substantive Testing Computer Assisted Audit Techniques (Caats) Data Analysis: Planning And Data Verification Sarbanes Oxley: Testing Requirements And Examples 8. Documenting Application Controls
Evaluating And Documenting Internal Controls Internal Control Questionnaires Narratives Flowcharts / Process Flows Control Matrix 9. End-User Computing
Growth Of End User Computing End User Computing Risks General IT Control Risks Change Control Risks Purchased Applications Risks Spreadsheets: Typical Errors Spreadsheet Risk Factors Practical Steps For Evaluating Spreadsheet Controls 10. Auditing System Development Projects
Business Risks Audit's Primary Goals Costs To Correct Errors During System Development Traditional System Development Life Cycle Rapid Application Development Internal Audit Involvement Advantages And Challenges Qualifications Of Audit Personnel Requirements Of Audit Involvement Internal Audit Objectives Assess Project And Product Risks Assess User Involvement 11. Executing Application Audits
Internal Audit Process Objectives Of An Application Audit Application Audit Planning Application Risk Assessment Determining The Audit Scope Obtaining Planning Information The Planning Memo Audit Programs Auditing Application Controls Testing Application Controls Audit Workpapers Audit Report Integrated Auditing
Order:
Auditing Business Application Systems
Pricing:$1,833.00
Metropolitan Area:Chicago
Venue:MicroTek Computer Lab CH 230 West Monroe St Suite 900 Chicago 770-410-9941
Dates: 7/18/2019 - 07/20/2019 (8:30am - 5:00pm)
Qty: