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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.
View our complete coverage of the 2019 federal budget. We have tax highlights, an insightful federal budget analysis as well as video interviews with our experts.
Leading businesses are developing strategies to address the impacts of climate change on their operational and financial performance. Are you ready to respond? Attend these training programs to build professional capacity in your organization to adapt to climate change impacts.
May 22, 2019
Explore important emerging technologies in accounting, business and finance at this must-attend conference for senior leaders. Connect with peers, experts and pioneers on best-fit technology solutions for your clients or organization.