Senior auditors can learn what their responsibilities are when service organizations or specialists are used in audits.
Learning Objectives
- Learning Outcomes
- Identify the key considerations regarding risk assessment, including with respect to the system of internal control.
- Identify the considerations for identifying and testing automated and IT general controls.
- Analyze information regarding deficiencies, including levels of severity and special deficiencies.
- Identify common deficiencies and considerations for automated and IT general controls.
- Analyze common peer review and inspection findings to avoid them.
