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Auditing Business Application Systems

Seminar: ID# 1241726
auditing-business-application-systems

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:
$2,195.00
Metropolitan Area:
Chicago
Venue:
MicroTek Computer Lab CH
230 West Monroe St
Suite 900
Chicago
Contact Phone:
770-410-9941
Dates:
7/18/2019 - 07/20/2019 (8:30am - 5:00pm)
Qty:
Qty: 3
$219.50
$1,975.50
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