It is a
working used to document the understanding of the entity's IT environment
and controls for purposes of developing an overall audit strategy and for
identifying risks of material misstatement at the entity on an overall level
for financial audits where a substantive approach will be applied. By the end of this session, you should be able to complete the ITEC Non-planned reliance on controls WP.
Target audience: Financial Auditors
- Facilitator: Ingrid Letswalo
Skill Level: Beginner