（2007）AICPA：Information Technology Considerations in Risk-based auditing.pdfVIP

Discussion PaPer Privacy management Information Technology Considerations in Risk-Based Auditing A Strategic Overview June 26, 2007 AICPA – IT Executive Committee Risk Based Auditing Working Group IT Considerations in Risk Based Auditing A Strategic Overview June 26, 2007 AICPA – IT Executive Committee Risk Based Auditing Working Group © 2007 AICPA. All rights reserved. This document may be copied and distributed subject to the following conditions: (1) Copy all text without modification and include all pages. (2) All copies must contain the AICPA copyright notice and any other notices provided therein. (3) You may not distribute this document for profit. This paper is part of a series of Content Suites created by the AICPA’s IT Executive Committee to help Information Technology Section members and Certified Information Technology Professional (CITP) credential holders in their everyday technology life. Opinions of authors and the AICPA staff are their own and do not necessarily reflect policies of the Institute or the Information Technology Section. Any hardware or software products mentioned do not in any way represent an endorsement by the Institute or Section. IT Considerations in Risk Based Auditing A Strategic Overview 6/26/07 Table of Contents 1 Introduction 2 1.1 Objectives of this Discussion Paper 2 1.2 Who Should Be Reading This 3 1.2.1 CPA Firms 3 1.2.2 Business, Governmental and Other Organizational Entities 3 1.2.3 Accounting IT Educators 3 2 Background Relevancy 4 2.1 Standards of Fieldwork 4