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GAE2208 - Understanding and Testing IT Controls and How it Relates to Your Audit

‐ Aug 15, 2022 2:25pm

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


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