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 OpportunityAutomated Controls - Baselining Approach<strong>–</strong> A baseline test provides evidence that an automated control is functioningas intended at a point in time.<strong>–</strong> <strong>ITGC</strong>s support a baselining approach:• If <strong>ITGC</strong>s are effective and continue to be tested AND an automatedcontrol hasn’t changed since the last time it was tested then….• We can conclude the automated control continues to be effective.The ability to rely on the proper and consistent operation ofapplication controls usually depends on the effectiveoperation of related <strong>ITGC</strong>s.PricewaterhouseCoopersPage 15
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