What is Oracle Program

IT audit testing addresses auditable unit risks of the IT audit area. Selecting appropriate techniques, methods, and tools for conducting audit testing can be challenging. Sufficient evidential matter collection requires alignment with audit fieldwork standards that affect the type and means of acquisition by IT audit team members. When test audit evidence is unobtainable, the assigned IT auditor should attempt to acquire appropriate and sufficient evidence by activating alternative procedures directly related to the engagement test plan. Upon completion of an IT audit test, the assigned IT auditor determines whether errors in an auditable unit population exceed the tolerable error rate. Chapter 6 presents how to conduct, measure, and document IT audit area tests.