Global Technology Audit Guide (GTAG) 8: Auditing Application Controls

  • Item No. : 1033
  • ISBN : 978-0-89413-613-9
  • Publisher : The Institute of Internal Auditors
  • Publish Date : July 2007
  • Authors : Christine Bellino
    Steve Hunt
  • Media : Paperback
  • Page count : 29
  • Dimensions : 8.5 x 11
  • Member Price : $25.00
  • Non-Member Price : $30.00

Each year, billions of dollars are spent globally on implementing new or upgrading business application systems.  Effective application controls will help your organization to ensure the integrity, accuracy, confidentiality, and completeness of your data and systems.

It is important for the chief audit executive (CAE) and his or her team to develop and execute audits of application controls on a periodic basis in order to determine whether they are designed appropriately and operating effectively.  This new IIA guidance,Auditing Application Controls, provides internal auditors with the following information.
  • What is application control?
  • What is the relationship between application controls and general controls?
  • Why rely on application controls?
  • How to scope a risk-based application control review?
  • What are the steps to conduct an application controls review?
To further assist CAEs or other individuals who use this guide, also included is a list of key application controls, a sample audit plan and a list of some application control review tools.
 
This document is also available in PDF format.
Prepared by The Institute of Internal Auditors (The IIA), each Global Technology Audit Guide (GTAG) is written in straightforward business language to address a timely issue related to information technology (IT) management, control, and security. The GTAG series serves as a ready resource for chief audit executives on different technology-associated risks and recommended practices.