ISACA recognizes Information Technology Auditing and Assurance program

A fundamental requirement for effective auditing is to provide an opinion to the executive team and the board audit committee on the adequacy of the internal control framework operating within the organisation's information technology and telecommunications (IT&T) environment. This requirement, while ongoing, may have specific meaning at some point, e.g., financial year-end when management is required to sign off on the end of year accounts. [read more...]