Search results with tag "Itgc"
내부회계관리 제도모범 규준， 적용해설서 및 중소기업 …
www.klca.or.kr회계실무해설 4. itgc 평가범위를 적용하는 기준 변경 - 현행 모범규준 등에서는 정보시스템 환경 하에서 내부회계관리제도 평가시 itgc 를 평가목적 상 반
IT GENERAL CONTROLS What are IT General Controls?
www.tampabaycfe.org5/11/2011 3 What are IT General Controls (ITGC)? Without effective ITGC, where is the fraud … • Theft of Intellectual Property • Financial Institution Fraud
External ITGC Audits – An Internal Auditor’s Opportunity
www.dallasiia.orgExternal ITGC Audits – An Internal Auditor’s Opportunity These slides are incomplete without the benefit of the commentsinformation and considerations presented herein do not constitut
Information Technology General Controls (ITGCs) 101
www.ucop.eduDec 03, 2015 · Introduction Why are IT General Controls Important? Types of Controls IT General Controls Review - Audit Process IT General Controls R eview - Overview and Examples Access to Programs and Data Program Changes and Development Computer Operations Q&A Webinar Agenda IT systems support many of the University’s business processes, such as these below:
Scoping Information Technology General Controls …
www.sec.govAttachment C GAIN Benchmarking and Flash Surveys Copyright © 2007 The Institute of Internal Auditors I don't feel there is good communication between external auditors for ITGC and operational
Internal Financial Controls - WIRC-ICAI
www.wirc-icai.orguDocument IT General Controls (GITCs) uPerform Segregation of Duties analysis uIdentify design gaps based on walkthroughs, interviews, discussion etc uBenchmarking of IFC controls – consolidate, remove redundancy, Key Highlights (ICAI note) • Perform Walkthroughs • Document Process Flows • Entity/ Transaction level • GITC ...
General IT Controls (GITC) - Deloitte US | Audit ...
www2.deloitte.comIn this example, the UNIX and Windows Active Directory operating systems, Oracle database, and Cisco network management software are the technology elements supporting the SAP application system, and all of these technology elements are relevant to the audit.