HPL-2006-148 (R.1)
Using Assurance Models in IT Audit Engagements - Baldwin, Adrian; Beres, Yolanta; Shiu, Simon
Keyword(s): audit; assurance; compliance; Sarbanes-Oxley; SOX; risk; security
Abstract: The document describes an innovative way to assess the effectiveness of internal IT controls where the control framework is first captured in the models and then the models are used to analyse the evidence gathered from the IT environment. The aim is to lift the risk and control management lifecycle ...
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