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1. How to use COSO to assess IT controls  

BY John White, CPA/CITP, Ph.D.
Maintaining proper controls over information technology is a constant concern for businesses as they try to use technological advances to drive efficiency and growth.Principle 11 in the newly updated internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) provides guidelines for assessing the effectiveness of controls over IT (see the sidebar, “COSO’s Principle 11”).

2. Proposed Changes to Privacy, Security Guidance Available   WebExclusive

The AICPA released two proposals that would alter guidance for CPAs providing attestation services, advisory services or both that address IT-enabled systems including electronic commerce systems and privacy programs. The guidance relates to providing services with respect to system security, availability, processing integrity, confidentiality and privacy.

3. Join the Hunt   CPEDirect

BY Mark W. Lehman
You’ve used a database to search your client’s data for a red flag that might indicate fraud. You imported the data into a database and created relationships between table fields. Then you carefully created a filter to search for red flags. Finding nothing, you conclude that there is no evidence of fraud.
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