This chapter should be used to generate thoughts and ideas regarding audit program steps more specific to the application being audited. Staying on top of every new technology that attaches itself to your environment is tough. It's our job as auditors to quickly drill down into new applications to find potential control weaknesses. We're going to discover how to examine applications conceptually using big-picture and abstract frameworks. We also will suggest a fairly comprehensive set of checks that will greatly assist you in covering the vast majority of common control weaknesses.
It's perfect when you have a perfect audit program you can apply quickly to your perfect application. However, the reality is that you're faced with new ideas and approaches for solving business problems with new technology that requires a new audit program. As you struggle with the questions to ask, you will find the frameworks and best practices below helpful.