GTAG 8 - Auditing Application Controls

GTAG 8 - Auditing Application Controls

Each year, billions of dollars are spent globally on implementing new or upgrading business application systems. Effective application controls will help your organization to ensure the integrity, accuracy, confidentiality and completeness of your data and systems. It is important for the CAE and his or her team to develop and execute audits of application controls on a periodic basis in order to determine whether they are designed appropriately and operating effectively.

To further assist CAEs or other individuals who use this guide, we have also included a list of key application controls, a sample audit plan, and a list of some application control review tools.