IT Controls

This sample policy defines the conditions under which an employee, contractor, vendor, or other person may have remote a...

This sample process flow outlines the steps to manage user access changes to company IT systems.

The following sample outlines a set of policies and procedures for software upgrades

In this booklet, we profile nine international companies that value technology-based audit and data analysis techniques ...

This booklet represents a pragmatic response to spreadsheet risk based on real business needs.

The questions answered in this booklet have risen in our discussions with clients and others in the marketplace who freq...

This issue of The Bulletin addresses the importance of integrating self-assessment, entity-level monitoring, and indepen...

In this issue of The Bulletin, we focus on the relevance of IT risks and controls to a company’s meeting the internal co...

Electronic discovery (eDiscovery) refers to the process of searching, locating and securing electronic data...

ToolsThe following tools were published on KnowledgeLeader this week:Data Management PolicyThis Data M...

Verify that audit steps are being accurately performed and that they actively support the audit process by ...

Segregation of duties (SoDs) is an important concept to internal control frameworks, financial reporting an...