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Why IT change management is more important than ever

Recent proposed guidance from the Public Company Accounting Oversight Board (PCAOB) will place a greater emphasis on change management within information systems. There are numerous studies, including our own, that show IT change management as a problem area. It is worth making the investment to fix your change management process ......

Full article >>> ce their testing scope for most years.

Benchmarking criteria

There are certain criteria that must be met in order to use a benchmarking strategy. The new proposed audit standard number 5 (PCAOB Release number 2006-007) describes these as risk factors. The criteria are:

Is the automated control encapsulated in a concise area, or does it involve numerous systems an......

Full article >>> rols work. You should now have an entry in your risk matrix that lists this automated control, and its risk score relative to these factors.

Modify your documentation for the automated control to list exactly which components within your IT environment provide the automated logic. The program name, the folder it resides in, business owner, batch job names that run off the software, etcete......

Full article >>> effective IT change management in order to utilize the program and achieve the benefits. This is one more reason to apply diligence in the design and use of your change-management process!

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