External ITGC Audits – An Internal Auditor's ... - IIA Dallas Chapter
External ITGC Audits – An Internal Auditor's ... - IIA Dallas Chapter
External ITGC Audits – An Internal Auditor's ... - IIA Dallas Chapter
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<strong>External</strong> <strong>ITGC</strong> <strong>Audits</strong> <strong>–</strong> <strong>An</strong> <strong>Internal</strong> Auditor’s Opportunity<strong>ITGC</strong>s <strong>–</strong> Computer Operations<strong>–</strong> Areas for consideration:• Job maintenance and monitoring (specific to financial jobs)• Backup and recovery procedures (in an unstable environment)• Operating system patch maintenance• <strong>An</strong>ti-virus controls• Environmental controls<strong>–</strong> Computer Operations controls, otherwise not included in scope for thefinancial audit, are sometimes included in scope for the purposes of astatutory audit.Often present operational risk, not ICFR risk, depending onthe specific circumstancesPricewaterhouseCoopersPage 11
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