Product Image

IT Risks and Controls in Current and Emerging Environments

Author/Moderator: Glenn Helms Ph.D., CPA, CIA, CISA, CITP, CFF
Publisher: AICPA
Availability: Varies by Format (See Below)
See Below To Add To Cart
View Online Catalog
Print This Page


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.

Table of Contents


Subscription Info

Other Options

NASBA Field of Study: Accounting and Auditing
Level: Intermediate
Recommended CPE Credit: Text - 7 (3 - Accounting; 4 - Auditing); On-Demand - 7.5 (3.5 - Accounting; 4 - Auditing)
IT Risks and Controls in Current and Emerging Environments
Text , 2015
Product# 733523
Availability: In Stock
AICPA Member:$129.00
Your Price:$169.00
IT Risks and Controls in Current and Emerging Environments
CPE On-Demand , 2015
Product# 156552
Availability: Online Access 1 Year
For registered users only
AICPA Member:$109.00
Your Price:$139.00
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.