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IT Risks and Controls in Current and Emerging Environments

Author/Moderator: Glenn Helms Ph.D., CPA, CIA, CISA, CITP, CFF
Publisher: AICPA
Availability: Online Access
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Accounting transactions and other types of processing are conducted in a variety of information technology environments. These IT environments could be traditional, such as local area networks, or emerging, such as cloud and mobile computing.

This CPE course covers the risks and internal controls that are common to all IT environments in both large and small entities, as well as IT internal controls and risks that are unique to environments of varying levels of complexity.

In addition, the course will cover the following topics: Trust services, Service Organization Control Reports®, the Internet, cloud and mobile computing, testing procedures, management controls, electronic evidence, COSO IT controls, and the most recently ranked top technologies.

Learning Objectives:
This course will prepare you to:

  1. Identify internal control components and main points regarding technology general controls per COSO's 2013 Internal Control-Integrated Framework
  2. Recall applicable auditing standards related to IT considerations in a system of internal control
  3. Recall IT general control concepts
  4. Recognize the impact of weaknesses in general controls on various sized entities, specifically, smaller, less complex entities
  5. Identify the relationship between manual and IT application controls
  6. Recall key definitions, components, and risks relating to information technology environments
  7. Recall examples of common e-commerce risks and related controls
  8. Identify risk assessment procedures applicable to IT during an audit
  9. Identify risks related to cloud and mobile computing and methods to mitigate these risks

Key Topics:

  1. COSO framework and IT
  2. Types of IT controls
  3. IT application controls
  4. Information technology environments
  5. E-commerce, cloud computing, and trust services
  6. Service Organization Control Reports and AU-C section 402
  7. IT risk assessment and other auditing procedures
  8. Cloud and mobile computing and other current topics

Who Will Benefit?

  1. Auditors, managers, and internal auditors in nonpublic companies, not-for-profits, and government agencies

Prerequisite: Working knowledge of internal control and IT

Advance Preparation: None

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NASBA Field of Study: Accounting and Auditing
Level: Intermediate
Recommended CPE Credit: 6.5
IT Risks and Controls in Current and Emerging Environments
CPE On-Demand , 2016
Product# 156553
Availability: Online Access 1 Year
For registered users only
AICPA Member:$99.00
Your Price:$129.00
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