IT General Controls Testing: Assessing the Effectiveness of User Access Management

Abstract

The verification of Information Technology (IT) controls is a core responsibility of IT auditors. This case places the student in the role of an IT auditor assigned to test the operating effectiveness of a specific IT general control: user access management. In addition to learning about IT controls, the case introduces several Excel functions such as VLOOKUP, MATCH, INDEX, and various text functions. The student documents the results of the IT controls tests by completing a testing matrix and writing a memo. General controls, user access management, and Excel applications are all topics taught in Accounting Information Systems (AIS) and Audit courses. As such, instructors can use this case at the undergraduate or graduate level in an IT Audit, Accounting Information Systems, or Audit class.

Increasing Internal Auditor Accountability in Law of State Financial Management

“…By applying a systematic and disciplined approach to assess and improve the effectiveness of risk management, control, and governance procedures, internal audit helps organizations and public sector agencies achieve their objectives (Westman, Hugelius & Kurland, 2023). Lee and Sawyer (2019), defines internal audit as an objective and methodical assessment of the operations and controls of public sector agencies carried out by the Internal Auditor to ensure (Palmer, 2023). In a global context, according to The International Federation of Accountants (IFAC) in 2001 in Study 13 on Governance in the Public Sector: A Governing Body Perspective, an effective internal audit function includes systematically carried out reviews, assessments, and reporting on the reliability and effectiveness of the implementation of management, financial, operational control and budgeting systems (Durkee, 2022).…”

“…The important role of internal auditors is to ensure efficiency compliance and the function of government agencies by increasing the effectiveness of risk management and maintaining high-quality governance (Rozema, 2021). According to (Sawyer, 2019), internal auditors are auditors who work for a public sector institution and have employee status, with the primary task aimed at assisting the internal audit process and institutional governance management (Stewart, 2021). With the presence of internal auditors, system improvement is more accessible because the system will run as it is without any effort to evaluate (Nexon, 2021).…”