IT Control Identification and Testing

Did you have questions about IT Controls but were afraid to ask? Did you want to know how SOX, COSO and COBIT relate to each other?

This in depth presentation is about internal IT Controls and how to audit them - very good information presented in a nice way. It provides a rationale for IT controls and the reason for auditing them. It also helps connect the three frameworks - COBIT, COSO and SOX.

Why should a CIO or any other senior executive care for this topic? Because the tone at the top matters:
"- IT Executives need to be well versed on internal control theory and practice
- Does the audit committee have the expertise to understand the relevance and degree of reliability/importance of IT controls?
- Is the audit committee aware of any significant activities affecting the IT environment as it relates to financial reporting?"

Ask yourself a simple question: Do you - the CIO - have an in-depth knowledge of the types of IT controls necessary to support reliable financial processing?

This presentation is a good place to start.

Documents are in common file formats such as Microsoft Word (doc), Powerpoint (ppt), Excel (xls,csv,xlsx), and Adobe pdf. 1

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