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Risk Assessment Information Technology Controls

SAS 145 adds new documentation requirements for IT controls, both general and information-processing. In this video, I explain the difference between general and information-processing controls and what you need to do in regard to them as you perform audit risk assessment procedures. I'll tell you what IT controls to pay attention to and I provide examples of auditing these controls. 0:00 Introduction 0:50 SAS 145 1:25 Control activities documentation 3:44 Scalable IT documentation based on complexity 4:46 Complex IT systems 5:45 Simple IT systems 7:03 Risks arising from the use of IT 8:23 Information processing controls 10:52 General IT controls 18:14 Pre-SAS 145 IT documentation 18:50 QuickBooks example 20:20 Summary of IT control documentation #cpahalltalk