1. Computer Control & Audit
An overview
2001

2. Computer Control & Audit
Risks & exposures
Preferred IT management practices
Study & evaluation of internal control
Other assurance services
Computer-assisted audit techniques

3. Preferred IT Management Practices
Planning, organizing, staffing & budgeting
Leading, directing
Assessing risk
Communicating
Monitoring & controlling

4. Study & Eval’n of Internal Control
Documenting Systems
General controls
Management responsibilities
Systems dev, acq’n & maintenance
Security (physical and logical/electronic access)
Availability (backup, recovery, insurance)
Operations (infrastructure, personnel, software, data, procedures)
Application controls
Input, process, storage, output, aud trails

5. Application Controls

6. Other Assurance Services
Service organizations (s. 5900)
SysTrust
WebTrust
System quality
Relevance + Reliability
3e’s: efficiency, effectiveness, economy

7. Computer-Assisted Audit Techniques
Audit planning and administration
System understanding
System-oriented tests
Test data
Data-oriented tests
Data extraction and analysis, parallel simulation
Problem solving and decision support