The Weight of the Evidence · Chapter 21

Part Six · Auditing the Machine

Auditing What You Cannot See

Information systems as audit subject matter. General and application controls, why the general ones have to be tested first, the letter that has to accompany a data extract, and the one report an auditor may have to think twice about publishing.

Classic traps from this chapter

  1. IS audit is not a fourth audit type. It is performance and/or compliance work on this subject matter, or part of a larger engagement.
  2. General controls are about the environment; application controls are about the transaction. Options that reverse them are the standard error.
  3. Application controls include master data integrity, not only transaction processing.
  4. Both families may be manual. Neither definition is confined to automated procedures.

Chapter 21 in full

The traps above are how this chapter ends. The chapter itself works the material through first — the reasoning, the sources with their article and paragraph numbers, check-yourself questions with the reasons under them, and flashcards for retrieval practice.

The Weight of the Evidence is the PassEPSO study book for the field-related test of EPSO/AD/428/26: 536 pages in 27 chapters, PDF and EPUB.

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