DESCRIPTION
This module follows DAS’s step-by-step process from IC-0 and invites participants to reflect on the impact general IT controls have on the audit plan. Through an interactive case study, participants step into a client’s shoes to learn about management’s responsibility for establishing general IT controls, before shifting back to the auditor’s perspective to learn about the auditor’s responsibilities related to general IT controls.
LEARNING OBJECTIVES
- Define common terminology related to IT controls
- Create a plan to comply with GAAS requirements applicable to the consideration of general IT controls in DAS audit
- Describe the downstream impact of information gathered during the consideration of general IT controls in DAS
