Browse Information Systems and Controls (ISC)
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- 3.1 COSO Internal Control – Integrated Framework: Relevance to Information Systems
- 3.2 COSO ERM for IT: Risk Management Across Digital Environments
- 3.3 COBIT 2019 Overview: Governance System Principles and Components
- 3.4 Other Influential Standards and Regulations (e.g., PCI DSS, HIPAA, GDPR)
- 3.5 ITIL and IT Service Management Overviews
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- 10.1 Change Control Concepts: Policies and Procedures
- 10.2 Environments and Testing (Development, QA/Staging, Production)
- 10.3 Patch Management: Risks and Controls
- 10.4 Continuous Integration and Continuous Deployment in Modern DevOps
- 10.5 Systems Development Life Cycle (SDLC): Waterfall vs. Agile/DevOps
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Chapter 4: Key Concepts of IT Audit and Assurance
In this section
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IT Audit Objectives and Methodologies
Explore the essential objectives, phases, and risk-based strategies of IT audits, focusing on planning, execution, and reporting to ensure robust assurance and compliance.
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Independence and Ethics Considerations in IT Assurance
Explore the critical role of CPA independence and ethical considerations in IT assurance engagements, referencing the AICPA Code of Conduct and practical scenarios to uphold professional trust and integrity in technology-related engagements.
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Risk Assessment and Materiality in IT‑Related Engagements
Explore how CPAs and IT auditors establish and apply risk assessment and materiality concepts to technology environments, ensuring reliable financial data and robust controls.
