Question

Case- IT Auditing

Windows servers are used for all server types (application, web and database delivery). Windows patch updates comply with the change management policy. Windows patches are downloaded to a central patch server. All patches are reviewed and tested prior to deployment to production servers. All approved patches are first deployed to the development servers, then to the test servers and finally to production servers. Although patches occur on Wednesday evening, if a system reboot is required these are not perform until the weekend downtime window. Approval is not required for patch updates for these are considered a normal standard process for ABC. Additionally, prior to deployment all patches are reviewed to ensure they will function with current systems.

Question: What are the Controls and what are the GAPS

Answer 1

Internal control by auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, regulations and policies.

Audit Test of controls is a type of audit examination on the internal control of an entity.Quality of financial statements is significantly depending the control over financial reporting.

Internal controls are procedures implemented by a company to ensure the integrity of financial and accounting information, prevent fraud.

The gap analysis is focused on what is missing in the processes compared to a set of requirements while an internal audit is centered on verifying that the process conforms to the requirements .

A control gap occurs when a control does not exist,Control gaps can relate to the design effectiveness of operating effectiveness of the control.

Process gap means an error in one of the steps but the process can still produce some of the planned output.