IT General Controls Explained: Four Areas Auditors Test
What IT general controls (ITGCs) are, the four areas auditors test, and the evidence they ask for, with a real audit finding and a prep checklist.
How to test that controls actually work: evidence, sampling and reporting.
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What IT general controls (ITGCs) are, the four areas auditors test, and the evidence they ask for, with a real audit finding and a prep checklist.
A user access review audit tests more than a signed spreadsheet. How to check the user list, spot rubber-stamping and test leavers.