IT Application Controls Walkthrough Procedures and Inquiry 2971

  • Hello, if you were to write up an IT Application Controls Walkthrough Policy from scratch - what are some general questions for inquiry
    or observation would you write up, to ask the process owner, during your Walkthrough? Here are some that I have come up with so far, but I need about 3 or 4 more effective one’s.
    ’ Ask questions about their current understanding of the application controls
    ’ Inquire with process owners about any new applications controls and procedures which may have been added recently, or that have not been documented yet
    ’ Inquire with process owners as to the accuracy of the wording of the controls, as well as their understanding of how the control works, and the expected output of results
    ’ Is the process owner aware of how the output is used as a result of the execution of the application control in question?
     Has the process owner ever seen any exception or issue with this application control?
     Is the application control subject to management override?
     Is the application control more preventive or detective?
     Does the application control produce expected results in the system?
     Has there ever been an instance of the control working incorrectly?
    o If an error was identified, how was it resolved?
    Thanks for any help…

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