Chapter 4: Key Concepts of IT Audit and Assurance

In this section

• 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.
• 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.
• 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.