Week 08 – Testing IT Controls

WK8_Audit Testing

• Audit evidence and testing techniques
• Sampling methodology and sample rationale
• Lead sheet and attribute testing
• Quiz# 5

Readings

ISACA:

“The Necessity for Documentation”, by S. Anantha Sayana

http://carl.sandiego.edu/ctu/documentation.pdf

“What Every IT Auditor Should Know About Sampling”, by Tommie W. Singleton

https://www.isaca.org/Journal/archives/2012/Volume-6/Pages/What-Every-IT-Auditor-Should-Know-About-Proper-Segregation-of-Incompatible-IT-Activities.aspx