Page 101 - ITGC_Audit Guides

Contents

Executive Summary ................................................................................................................................... 2

Introduction ................................................................................................................................................ 3
IT-IS Control Frameworks ................................................................................................................................................ 4

Previous GTAG and Terminology .................................................................................................................................. 4
Objectives .............................................................................................................................................................................. 6

Business Application Engagement Planning ........................................................................................ 6
Scoping the Engagement ................................................................................................................................................ 8

Performing the Engagement ................................................................................................................... 9
Technology Planning ......................................................................................................................................................... 9

System Development Life Cycle ..................................................................................................................................11
Production Support .......................................................................................................................................................... 16
Other Relevant Control Types ...................................................................................................................................... 19

Using Computer-assisted Audit Techniques ......................................................................................................... 22

Conclusion ................................................................................................................................................. 23
Appendix A. Related IIA Standards and Guidance ............................................................................ 24

Appendix B. Glossary ............................................................................................................................... 25

Appendix C. References .......................................................................................................................... 32
Acknowledgements ................................................................................................................................. 33

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