The Basics of Information Systems Audit Testing
RVACFES 58 – The Basics of Information Systems Audit Testing – 2 CPE – To purchase this lecture add it to your Cart and follow the on-screen instructions …
This lecture is for those practitioners who want to extend their knowledge of techniques used to test information systems within the audit context. It presents an overview of the problems confronting the Fraud Examiner/IS Auditor who must actually design audit tests either during an actual examination or on a concurrent basis. System testing considerations include the auditor’s degree of reliance on the system, the nature and extent of audit trails for each application as well as the nature and depth of changes to the application during the audit period. Compliance and substantive testing methods are covered in detail as are statistical, judgmental and block sampling methods within the auditor’s constraint to neither over or under sample. This lecture presents the nuts and bolts of system testing as a component of the auditor’s overall involvement in the systems development and concurrent testing process.
100 minutes of self study plus 10 minutes to answer 10 questions for a total of 110 minutes.
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