Performing Integrated Audits - 3 CPEs

Performing Integrated Audits

On-Demand - 3 CPEs   

Audit departments often try to implement an integrated audit strategy that integrates enterprise risks with IT risks. For many the lack of adequate planning and scoping has rendered the effective execution of integrated audits an elusive goal.

In this on-demand seminar you will review an integrated auditing methodology that includes risk-based scoping and staffing considerations designed to help ensure the successful implementation of your integrated audits. You will cover key risk areas addressed during an integrated audit, including application controls, user access, change management, and business continuity planning.

The intended audiences for this seminar are all auditors (IT Auditors, Business Auditors, Internal and External Auditors) and Audit Management who have the responsibility to provide assessments of enterprise risk.

** Training Courses do not currently qualify for CPA CPE certification but do qualify for CISA, IIA/CIA and CFE certifications.

Seminar Agenda 

1.  Planning & Scoping Integrated Audits

• Defining Integrated Auditing
• Integrated IT & Business Controls
• IT Control Categories
• Integrated Auditing Challenges
• Practices to Achieve Success
• Integrated Audit Staffing
• Integrated Audit Reporting
• Using COSO
• Integrated Audit Control Resources

2. Auditing Business Application Controls

• Objectives of a Business Application Audit
• Embedded vs. Configurable Application Controls
• Automated & Manual Controls
• Completeness, Accuracy of Input
• Completeness, Accuracy of Processing
• Completeness, Accuracy of Output
• Error Handling
• Completeness Accuracy of Master Data
• Completeness Accuracy of interfaces

3. User Access Controls

• User Access Control Objectives
• Authentication
• Authorization
• User Profile Reviews
• Audit Trails
• Log Management
• Testing Access Controls

4. Change Management

• Change Management Objectives
• Change Requests / Change Tickets
• Change Advisory Board (CAB)
• Testing Changes
• Program Migration
• Testing Change Management Controls

5. Business Continuity Planning

• Integrated Audit Scoping Considerations
• Business Impact Analysis (BIA)
• Recovery Point Objectives (RPO)
• Recovery Time Objectives (RTO)
• BCP Testing Considerations

6. Integrated Auditing Control Testing

• Testing Design & Operating Effectiveness
• Testing Automated & Manual Controls
• Evaluating IT Dependent Manual Controls
• Using Data Analytics.