GTAG 8 Auditing Application Controls

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1、GlobalTechnologyAuditGuide(GTAG)8:AuditingApplic:ationControlsAuthorsChristineBellino,JeffersonWellsSteveHunt,CroweHorwathLLPOriginalprintdate:July2007.RevisedforconsistencywiththeInternationalProfessionalPracticesFramework(IPPF)January2009.Copyright©2007byThe

2、InstituteoflnternalAuditors(IIA),247MaitlandAve.,AltamonteSprings,FL32701-4201USA.AllrightSreserved.PrintedintheUnitedStatesofAmerica.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmittedinanyformbyanymeans-electronic,mechanical,photoco

3、pying,recording,orotherwise-withoutpriorwrittenpermissionfromthepublisher.TheIlApublishesthisdocumentforinformationalandeducationalpurposes.Thisdocumentisintendedtoprovideinformation,butisnotasubstituteforlegaloraccountingadvice.TheIIAdoesnotprovidesuchadvicea

4、ndmakesnowarrantyastoanylegaloraccountingresultSthroughitspublicationofthisdocument.Whenlegaloraccountingissuesarise,professionalassistanceshouldbesoughtandretained.GTAG-TableofContents1.ExecutiveSummary.........................................................

5、...............................................................................................12.Introduction......................................................................................................................................................

6、...............2DefiningApplicationControls.................................................................................................................................2ApplicationControlsVersusITGeneralControls.............................................

7、......................................................2ComplexVersusNon-complexITEnvironments.....................................................................................................3BenefitsofRelyingonApplicationControls...........................

8、.................................................................................3TheRoleofInternalAuditors.........................................................................