This course explores recurring PCAOB inspection themes related to Information Technology General Controls and explains why certain ITGC audit approaches consistently raise concerns. Rather than focusing on individual deficiencies, the course examines inspection patterns tied to evidence quality, professional skepticism, control clarity, scoping decisions, SOC reliance, and reviewer judgment. Participants will gain insight into how inspectors evaluate ITGC workpapers and how recurring signals of weak documentation or unsupported assumptions increase inspection risk. Understanding these themes strengthens audit defensibility and improves overall ITGC execution. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this presentation, you will be able to...
- Identify recurring PCAOB inspection themes related to ITGC audits.
- Recognize inspection red flags related to audit evidence and professional judgment.
- Identify ITGC issues that commonly raise PCAOB inspection concerns.
- Recognize how inspectors evaluate ITGC workpapers and audit conclusions.
Major Topics
The major topics that will be covered in this course include:
- Recurring PCAOB inspection themes related to Information Technology General Controls.
- ITGC audit approaches.
- Inspection patterns tied to evidence quality, professional skepticism, control clarity, scoping decisions, SOC reliance, and reviewer judgment.
- How inspectors evaluate ITGC workpapers.
- How recurring signals of weak documentation or unsupported assumptions increase inspection risk.
