The Substantive Testing In IT Audit document is essential for organizations operating under U.S. jurisdiction that require systematic evaluation of their IT controls and systems. This document emerged from the need to standardize IT audit procedures following major regulatory developments like SOX and FISMA. It provides detailed guidance on testing methodologies, evidence collection, and documentation requirements while ensuring compliance with U.S. federal and state regulations. The document is particularly crucial for organizations subject to regulatory oversight and those requiring detailed verification of their IT control effectiveness.
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1. Audit Objectives: Clear statement of the audit's purpose and scope, including the systems and processes under review
2. Testing Methodology: Detailed description of testing approaches, procedures, and standards to be followed
3. Sample Selection Criteria: Documentation of sampling methods, rationale, and statistical significance considerations
4. Control Testing Procedures: Specific steps for testing identified controls, including test criteria and expected outcomes
5. Documentation Requirements: Standards for evidence collection, retention, and documentation formatting
1. Industry-Specific Compliance: Additional testing requirements specific to regulated industries such as healthcare, finance, or government
2. Data Privacy Considerations: Special procedures and requirements for handling sensitive personal data and ensuring compliance with privacy laws
3. Cross-Border Considerations: Requirements and procedures for testing involving multiple jurisdictions or international data transfers
1. Schedule A - Test Scripts: Detailed step-by-step testing procedures and expected outcomes for each control test
2. Schedule B - Control Matrix: Comprehensive mapping of controls to risks and corresponding test procedures
3. Schedule C - Evidence Collection Templates: Standardized forms and templates for documenting test results and collecting evidence
4. Schedule D - Risk Assessment Framework: Detailed criteria and methodology for evaluating control effectiveness and risk levels
5. Schedule E - Sampling Methodology: Technical specifications of sampling approaches, including statistical methods and sample size calculations
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