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IT Risks and Controls in Current and Emerging Environments

Author/Moderator: Glen Helms PH.D, CPA, CIA, CISA, CFF, CITP
Publisher: AICPA
Availability: Varies by Format (See Below)
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Description

Available Formats:  Text | On-Demand | See All

Accounting transactions and other types of processing are conducted in a variety of IT environments. These IT environments could be traditional, such as Local Area Networks, or emerging, such as cloud and mobile computing. There are internal controls and risks that are common to all IT environments in both large and small entities. There are also IT internal controls and risks that are unique to less complex, more complex, traditional, and emerging technologies.

This course will cover these topics and others including trust services associated with the internet and cloud computing, testing procedures, management controls, electronic evidence, COSO IT controls, and the most recently ranked top IT technologies.

Topics Discussed

  • COSO Internal Control and IT
  • Types of IT controls
  • IT application controls
  • Information technology environments
  • E-commerce and trust services
  • SOC reports, cloud computing, and AU-C Section 402
  • IT risk assessment and other auditing procedures
  • Cloud/mobile computing and other current topics

Learning Objectives:
When you complete this course, you will be able to:

  • Identify the COSO internal control elements.
  • Explain IT general control concepts.
  • Explain the impact of weaknesses in general controls on various sized entities, specifically, smaller, less complex entities.
  • Describe the relationship between manual and IT application controls.
  • Outline key definitions, components, and risks relating to information technology environments.
  • Provide examples of common e-commerce risks and related controls.
  • Understand the commonalities among the COBIT, AICPA, and COSO internal control frameworks.
  • Explain how risk assessment procedures are applied in the IT phase of the audit.
  • Describe risks related to cloud and mobile computing and methods to mitigate these risks.

Who Will Benefit?
Auditors, managers, and internal auditors in nonpublic companies, not-for-profits, and government agencies.

Prerequisite: Working knowledge of internal control and IT

Advanced Preparation: None.

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NASBA Field of Study: Accounting and Auditing
Level: Intermediate
Recommended CPE Credit: Text - 8 (Accounting - 4, Auditing - 4) ; On-Demand - 6.5 (Accounting - 3; Auditing - 3.5)
IT Risks and Controls in Current and Emerging Environments
Text , 2014
Product# 733522
Availability: Backordered
Regular:$193.75
AICPA Member:$155.00
Your Price:$193.75
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