Free Trial

Safari Books Online is a digital library providing on-demand subscription access to thousands of learning resources.

  • Create BookmarkCreate Bookmark
  • Create Note or TagCreate Note or Tag
  • PrintPrint
Share this Page URL
Help

Chapter 3. Auditing Entity-Level Control... > Test Steps for Auditing Entity-Level...

Test Steps for Auditing Entity-Level Controls

1. Review the overall IT organization structure to ensure that it provides for clear assignment of authority and responsibility over IT operations and that it provides for adequate segregation of duties.

A poorly defined IT organization structure can lead to confusion regarding responsibilities, causing IT support functions to be performed inefficiently or ineffectively. For example, critical functions may be either neglected or performed redundantly.


  

You are currently reading a PREVIEW of this book.

                                                                                                                    

Get instant access to over $1 million worth of books and videos.

  

Start a Free Trial


  
  • Safari Books Online
  • Create BookmarkCreate Bookmark
  • Create Note or TagCreate Note or Tag
  • PrintPrint