IT-Audit samenvatting boek IT-based

Samenvatting IT-based audit, vak ITA

Inhoud
Hoofdstuk 1, De essentie ......................................................................................................................... 3
1.1 De IT-based audit ........................................................................................................................... 3
1.2 IT-Trends ........................................................................................................................................ 3
1.3 Controle om computer heen? ........................................................................................................ 3
1.4 Relevante wet- en regelgeving....................................................................................................... 4
Hoofdstuk 2, Invloed van de IT op het controleproces............................................................................ 5
2.1 Overzicht van het controleproces .................................................................................................. 5
2.2 Hoofdlijnen en IT-aspecten per fase .............................................................................................. 5
Hoofdstuk 3, Inzicht in de IT-omgeving ................................................................................................... 7
3.1 Analyse van de bedrijfsomgeving .................................................................................................. 7
3.2 Type IT-omgeving ........................................................................................................................... 7
3.3 Gebruik van een IT-map ................................................................................................................. 7
3.4 Business Control Framework (BCF) ................................................................................................ 7
3.5 Functiescheiding............................................................................................................................. 8
3.6 IT General Controls......................................................................................................................... 8
3.7 Application controls ..................................................................................................................... 10
3.8 User controls ................................................................................................................................ 11
3.9 Samenhang 4 BCF-segmenten ..................................................................................................... 11
Hoofdstuk 4, Risicoanalyse .................................................................................................................... 12
4.1 Identificeren en inschatten van risico’s ....................................................................................... 12
4.2 Soorten risico’s ............................................................................................................................. 12
4.3 Risicoanalyse met behulp van BCF ............................................................................................... 12
4.4 Nieuwe ontwikkelingen, nieuwe risico’s ...................................................................................... 14
Hoofdstuk 5, Controleaanpak ................................................................................................................ 14
5.1 Keuze van de controleaanpak ...................................................................................................... 14
5.2 Uitbreiden van de IT-map ............................................................................................................ 14
5.3 Gebruik CAATTs ............................................................................................................................ 15
5.4 Documentatie ............................................................................................................................... 15
Hoofdstuk 6, Onderzoek van IT-controls ............................................................................................... 16
6.1 Onderzoek van Application Controls ........................................................................................... 16
6.2 Onderzoek van de IT General Controls (ITGC) ............................................................................. 16
6.3 Evaluatie van de IT-tests .............................................................................................................. 17