This course introduces CPAs, financial auditors as well as technology auditors to the foundational concepts of IT auditing. Participants will learn how IT systems support financial reporting, how to assess risk in IT environments, and how IT General Controls (ITGCs) and application controls impact audit procedures. The course also introduces IT audit planning and scoping to help auditors determine what systems and controls to evaluate.
Learning Objectives
Understand IT environments and audit relevance Identify ITGCs and application controls Perform IT audit planning and scoping Assess IT-related risks Recognize when IT audit procedures are required
Major Topics
IT Audit Fundamentals ITGCs, Risk Assessment Application Controls
