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Learn about the implications of IT for audit when applying certain requirements of CAS 330, The Auditor’s Responses to Assessed Risks, as it relates to designing and performing tests of relevant controls.
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Implementation Tool for Auditors: IT – Why should auditors care? discusses specific requirements of Canadian Auditing Standard (CAS) 330 regarding relevant controls of the entity's information technology (IT) systems and designing and performing tests of their operating effectiveness.
Part I focuses on determining whether the relevant controls to be tested are:
Part II helps auditors determine whether it's necessary to obtain audit evidence supporting the effective operation of GITCs.
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.
October 28, 2019
If you’re a senior financial professional in the public sector or work for a not-for-profit that follows PSAB standards, this annual event in the nation’s capital is the place to be.
November 7, 2019
Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.