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Auditing IT Applications

Course Description

Print-friendly Course Description and Outline

Most financial application controls and processes are built into the automated functionality of the application system. In order to perform appropriate audit steps, it is necessary to understand the automated components and audit through the system.​ 

This course, which includes group exercises and case studies, prepares you to perform audits of IT-enabled application systems and provides you with the necessary technical background to understand:​

  • How automated applications operate.
  • Audit risks inherit to their design depending on application’s architecture.
  • The identification of key transactions.
  • Testing methodologies.

In this course, we will discuss:​

  • Planning the application audit.
  • Understanding the risks in IT process models.
  • The key application processes.
  • Key controls.
  • Audit testing. 
Course Duration: 2 day(s)
CPE Hours Available: 14
Knowledge Level: Basic
Field of Study: Auditing
Prerequisites: 

​Participants should have a general understanding of IT processes, business and accounting applications, and audit process.

Advance Preparation: 
​N​one
Delivery Format: On-site Training (Group-Live)

​Audit Evidence​​

  • Why evidence is important
  • Different types of evidence
  • Methods to gather evidence
  • Best types of evidence
  • Determine and review audit evidence that is appropriate, sufficient, and persuasive to support audit conclusions — examples provided

Planning the Application Audit

  • Understanding the application
  • Risk assessment
  • Scope
  • Reliance on general controls

Understanding the Risks in IT Process Models

  • Batch
  • Online interactive processing
  • Client-service processing
  • Web-based processing

The Key Application Processes

  • Source data preparation and authorization
  • Source data collection and entry
  • Editing processes (accuracy, completeness, and authenticity)
  • Processing (data integrity, validity, and interfaces)
  • Outputs (reconciliation, error management, and privacy)
  • Transaction authentication (access controls and separation of duties)

Key Controls

  • Batch environment
  • Online interactive processing
  • Web-based processing

Audit Testing

  • Testing techniques
  • Assessing data availability
  • Sampling
  • Audit testing risks and solutions

Working in an Integrated Audit Team

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​Most courses can be delivered through on-site training. You might be surprised that the organization leading the profession is just as committed to the delivery of affordable training.​​

Contact us by calling +1-407-937-1388 or send an e-mail to GetTraining@theiia.org.​