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Understanding IT general controls is an important part of the risk assessment process in a financial statement audit, but what if a deficiency is identified? This session with not only refresh your memory on the auditor’s responsibilities related to understanding IT general controls but will also seek to help develop strategies surrounding evaluating deficiencies and consider the impact of those deficiencies on the audit.
Learning Objectives:
Identify an auditor’s responsibility related to IT controls in a financial statement audit
Recognize strategies to consider when a deficiency in general IT controls is identified
Identify how deficiencies in general IT controls could impact the audit