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EXIT CONFERENCE AA-8

Prepared by / date ___AUDITOR___ _96/month/day

Approved by / date _________ _96/____/____

An exit meeting was held on __ with the following personnel:

  
  
  
  
  (myself)

We discussed the following items: (basically a repeat of the entrance meeting)

  the audit scope (described in the AA-1 planning memo)
  the expected audit timing (as shown in the AA-11 correspondence)
  personnel to talk to in regards to the various scope items
  audit finalization and reporting procedures

We then discussed the audit findings, which included items that are expected to be dropped, included in a secondary private letter to local management, and included in the formal draft audit report.

  
  
  
  

No other noteworthy matters took place during the meeting.

NOT USED AA-10

Prepared by / date ___AUDITOR___ _96/month/day

Approved by / date _________ _96/____/____

OTHER AUDIT CORRESPONDENCE AA-11.1

Prepared by / date ___AUDITOR___ _96/month/day

Approved by / date _________ _96/____/____

AA-11.2 Audit initiation/announcement letter
AA-11.3 other
AA-11.4 other

WORKPAPER INDEX - IT ADMINISTRATION A-Index

Prepared by / date ___AUDITOR___ _96/month/day

Approved by / date _________ _96/____/____

A-Memo Summary memo for this audit area
A-Point Audit point(s) for this audit area
A-1 Review of questionnaire responses
A-2 Review of IT department placement in the organization
A-3 Review of short- and long-range plans
A-4 Analytical review of budgeted and actual expenses
A-5 Evaluation of job descriptions
A-6 Evaluation of the standards manual
A-7 Verification procedures for the hardware inventory listing
A-8 unused
A-9 unused
A-99 Other procedures

QUESTIONNAIRE RESPONSE REVIEW - IT ADMINISTRATION A-1.1

Prepared by / date ___AUDITOR___ _96/month/day

Approved by / date _________ _96/____/____

I have reviewed the responses to the questionnaire section dealing with information technology administration. A copy of that section follows this working paper as 1.2. All of the items requiring further discussion, investigation, or other follow-up are described below, and referenced by the letter (and audit point reference where appropriate) shown in the left column.

Reference Audit Point Description
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

REVIEW OF IT PLACEMENT IN THE ORGANIZATION A-2

Prepared by / date ___AUDITOR___ _96/month/day

Approved by / date _________ _96/____/____

I have reviewed the top level organization charts, included in the carryforward workpapers, which show the placement of information technology in the overall organization. Based on that review, it is my opinion that information technology is/not properly placed in the structure of the overall organization.

REVIEW OF IT PLANNING A-3

Prepared by / date ___AUDITOR___ _96/month/day

Approved by / date _________ _96/____/____

I have reviewed the short-term and long-term plans for information technology, which are attached to this working paper, made the following observations, and followed up as needed.

Observations:

  Item 1
  Item 2
  Item 3

ANALYTICAL REVIEW OF THE BUDGET AND ACTUAL EXPENSES A-4

Prepared by / date ___AUDITOR___ _96/month/day

Approved by / date _________ _96/____/____

EVALUATION OF JOB DESCRIPTIONS A-5

Prepared by / date ___AUDITOR___ _96/month/day

Approved by / date _________ _96/____/____

EVALUATION OF STANDARDS MANUAL A-6

Prepared by / date ___AUDITOR___ _96/month/day

Approved by / date _________ _96/____/____

VERIFICATION OF HARDWARE INVENTORY A-7

Prepared by / date ___AUDITOR___ _96/month/day

Approved by / date _________ _96/____/____


Note:  Modify as needed based on the actual procedures performed.

I selected the five items for verification. Those items are shown on the hardware resource list enclosed in the carryforward working papers as CF-20.1. The existence of these items was confirmed by visual observation and by matching the serial numbers indicated on the working paper to the item described. One of the memory cards is integrated with the processor, and cannot be separately identified. No exceptions were noted. No further procedures were performed.

OTHER PROCEDURES A-99

Prepared by / date ___AUDITOR___ _96/month/day

Approved by / date _________ _96/____/____

SUMMARY MEMO - IT ADMINISTRATION A-Memo

Prepared by / date ___AUDITOR___ _96/month/day

Approved by / date _________ _96/____/____

OBJECTIVE

The objective for auditing IT administration was to ensure that the information technology function is managed in a way that protects the information assets of the company.

CONCLUSION

Based on the work done in this area, my opinion is that the controls over IT administration _??_ ensure that the activities of the department are properly coordinated with and focused on the plans and needs of the business.

FINDINGS

The conclusion(s) above were made considering the following specific findings:

  
  
  

PROCEDURES

To satisfy the audit program the following procedures were done.

  reviewed the responses to the general controls questionnaire
  evaluated the placement of the IT function in the organization
  evaluated the short and long range information technology planning
  
  


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