Module 4/Session 1 - Auditing General Controls

SESSION GOAL: After completing this session, you should understand general controls and their related testing for assurance purposes.

Review the following audit plans
- General Controls Review - Siegal
- General Controls Review - Summerson
- Access Controls
- Computer Facility Physical Security
- Disaster Recovery Plans - Johnson
Review the Wholesale Widgets Case from Boritz. Look at the narratives of the computer operations (Exhibits I and II). Then look at the Control Evaluation Guide for General Controls (it has several parts). Examine the entries that have been provided to see what type of evidence needs to collected to assess the level of general controls over computer operations. Also review the evidence included in Part A. We will assess Wholesale Widgets' Responsibility for Risk Management and Control and Information Technology Planning.
During class, we will complete the assessment for Business Continuity Planning in Part E.