External ITGC Audits – An Internal Auditor's ... - IIA Dallas Chapter

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External ITGC Audits – An Internal Auditor’s OpportunityImpact of ITGC deficiencies on the financial statement audit– ITGC deficiencies should be evaluated for their individual and collective impact onthe reliability of the dependent automated application controls– ITGCs should not be presumed to be ineffective because a few controldeficiencies exist– If the integrity of an automated control is impacted by an ITGC deficiency,determine whether the ITGC deficiency actually culminated in an application-levelcontrol issueEvaluation of ITGC deficiencies requires integratedteam judgment (both internal and external).PricewaterhouseCoopersPage 20
Internal Audit Involvement in theITGC Audit Life Cycle
Page 1 and 2: External ITGC Audits -An Internal A
Page 3 and 4: External ITGC Audits - An Internal
Page 13 and 14: ITGC External Scoping ITGC Audits -
Page 17 and 18: Linkage to the Financial Audit
Page 19: External ITGC Audits - An Internal
Page 29 and 30: Final Thoughts

External ITGC Audits – An Internal Auditor's ... - IIA Dallas Chapter

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