Week 08 – Testing IT Controls
- 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