IT Audit : Auditing

Content:
00:19 Need for IT Auditing
00:37 Issues introduced in IT Environments: due to errors
01:27 Types of Errors in IT Environments
02:42 IT errors: Unauthorized access
04:04 Reliance on IT Controls
06:40 Type of IT Controls: General Controls
07:21 Categories of General Controls: Access and data controls
10:52 Change management controls
12:36 Computer operations controls
14:36 Program development controls
15:11 Key components: Project management and planning
16:31 Version controls system
18:04 Review and approval process
19:20 Automated Application Controls
19:42 Types of Automated Application Controls:
19:42 Input controls
20:29 Processing Controls
21:12 Output Controls
22:08 Accessing Control Risk in an IT Environment
23:11 Roles of Auditors: assessing Control Risk
23:40 Methods of Testing General Controls
26:54 Methods of Testing Automated Application


About Speaker:
Professor Helen Brown-Liburd is a tenured Associate Professor and the Associate Director of the Continuous Auditing & Reporting Lab (CAR Lab) at Rutgers Business School (RBS) in Newark, NJ.

#governance  #audit #accounting