IT Control Practices and Assurance steps

Control Practices

Business and IT Goals

Test Approach*at the process level*at the control objective level*at the control practice level*distinct for application and general controls

Scoping

Assurance Approach

Risk

Control Objective

IT Assurance Framework*Four Test Objectives*Five Test Techniques*Three Assurance Objectives 1. Control Design 2. Objective out come 3. Weakness impact

Value