Elevate your organization's data integrity and security with our Systems and Data Audit Work Program, designed to enhance your auditing processes. This tool identifies and tests IT general controls, ensuring that your systems are compliant but also effectively safeguarding sensitive information. It empowers you to assess operational effectiveness while mitigating risks associated with data management.

This tool includes two insightful samples that illustrate its practical application. Sample 1 focuses on assessing critical systems and software, guiding the evaluation of user access controls and the identification of any potential risks. Sample 2 details project team roles and timelines, along with audit objectives that emphasize the importance of rigorous testing and documentation of controls.

Work steps in this audit program include:

• Test one walkthrough sample to validate that the process is occurring as indicated.
• Ask management which reports are used to monitor the process and the source of report data.
• Determine that an effective control process is in place to periodically review the appropriateness of access rights to reduce the risk of unauthorized/inappropriate access to the organization’s relevant financial reporting applications or data.
• Document the impact of any deficiencies on the planned testing of operating effectiveness of other controls.