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    How Itgc Are Conducted

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    zh.kylaa
    ITGC audits scope includes access controls, security, development lifecycle, backups and operations. Consistency in audits maintains a standardized approach and facilitates change management. When audits find defects, prioritize fixing critical controls first. Creating a baseline helps understand when controls aren't working and reduces audit needs.

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    How Itgc Are Conducted

    Uploaded by

    zh.kylaa
    6 views2 pages
    ITGC audits scope includes access controls, security, development lifecycle, backups and operations. Consistency in audits maintains a standardized approach and facilitates change management. When audits find defects, prioritize fixing critical controls first. Creating a baseline helps understand when controls aren't working and reduces audit needs.

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    HOW ITGC ARE CONDUCTED

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    ITGC audits scope includes access controls, security, development lifecycle, backups and operations. Consistency in audits maintains a standardized approach and facilitates change management. When audits find defects, prioritize fixing critical controls first. Creating a baseline helps understand when controls aren't working and reduces audit needs.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    6 views2 pages

    How Itgc Are Conducted

    Uploaded by

    zh.kylaa
    ITGC audits scope includes access controls, security, development lifecycle, backups and operations. Consistency in audits maintains a standardized approach and facilitates change management. When audits find defects, prioritize fixing critical controls first. Creating a baseline helps understand when controls aren't working and reduces audit needs.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    HOW ITGC ARE CONDUCTED…

    1) ITGC audits are conducted by setting the scope of the audit and determining the reliability required
    from each control to complete the tasks at hand. The scope of the ITGC commonly includes access control
    to physical facilities, computing infrastructure, applications, and data; security and compliance aspects of
    the system development life cycle, change management controls, backup and recovery, and operational
    controls over computing systems.

    2) Consistency in control audits is essential for ensuring the reliability and effectiveness of internal
    controls. By using the same or similar test processes for all control audits, organizations can maintain a
    standardized approach and facilitate change management. This consistency also enables auditors to verify
    the operating effectiveness of controls and provide sufficient appropriate audit evidence.

    3) When an audit reveals defective controls, it is important to prioritize which ones are most

    critical to the business operations and remediate them first. This prioritization ensures that the

    most significant risks are addressed promptly. The auditor should obtain more persuasive audit evidence

    from tests of controls the greater the reliance placed on the effectiveness of a control. Prioritizing

    the testing of controls is a best practice, especially in large organizations with numerous documented
    controls.

    4) Creating a baseline for controls is an essential step in understanding when they are not working as they

    should. This baseline helps organizations reduce the need for audits by providing a standard for measuring

    control effectiveness. The baseline should include the control objectives, the nature of the control,

    and the expected results.

    5) Continuously testing controls is crucial for maintaining a proactive approach to cybersecurity and IT

    management. By regularly testing controls, organizations can identify potential issues and address them
    promptly,

    reducing the risk of cyberattacks and other operational disruptions. Some key aspects of continuous
    controls testing
    include:

    Automated controls testing: Automating the processes used for testing internal controls helps ensure
    their reliability

    and allows for continuous improvement and updating of controls.

    Prioritizing testing: Large organizations with numerous documented controls should prioritize testing to
    focus on the

    most critical controls and minimize the risk of operational disruptions

    Documenting and tracking identified problems: When issues are encountered during testing, it is essential
    to quickly

    remediate them and verify the effectiveness of the remediation by rerunning the test program.

    Revising control risk assessments: If ineffective controls are identified, the auditor should revise the
    control risk

    assessment and modify the planned substantive procedures as necessary.

    By following these best practices, organizations can maintain a consistent approach to controls testing,
    ensuring the

    reliability and effectiveness of their internal controls and minimizing the risk of operational disruptions.

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