IT Controls Questionnaire May 2024

60.00 (73.80 incl VAT)

ISA 315 ‘Identifying and Assessing the Risks of Material Misstatementrequires auditors to identify risks arising from an entity’s use of IT that could give rise to material error or fraud in an audit client. We have developed this useful two-page IT controls questionnaire to help document the necessary audit evidence to enable auditors assess the risks arising from the use of IT in audit clients.’