The Substantive Testing In IT Audit document is essential for organizations operating under U.S. jurisdiction that require systematic evaluation of their IT controls and systems. This document emerged from the need to standardize IT audit procedures following major regulatory developments like SOX and FISMA. It provides detailed guidance on testing methodologies, evidence collection, and documentation requirements while ensuring compliance with U.S. federal and state regulations. The document is particularly crucial for organizations subject to regulatory oversight and those requiring detailed verification of their IT control effectiveness.
Substantive Testing In It Audit for the United States
Create a bespoke document in minutes, or upload and review your own.
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Get your first 2 documents free
Your data doesn't train Genie's AI
You keep IP ownership of your information
Key Requirements PROMPT example:
Substantive Testing In It Audit
"Need a Substantive Testing In IT Audit document for our financial services company that focuses specifically on cloud infrastructure and includes detailed procedures for testing third-party integrations, to be implemented by March 2025."
Your data doesn't train Genie's AI
You keep IP ownership of your information
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
OR
Let ¶¶Òõ¶ÌÊÓƵ's market-leading legal AI identify missing terms, unusual language, compliance issues and more - in just seconds.
1. Audit Objectives: Clear statement of the audit's purpose and scope, including the systems and processes under review
2. Testing Methodology: Detailed description of testing approaches, procedures, and standards to be followed
3. Sample Selection Criteria: Documentation of sampling methods, rationale, and statistical significance considerations
4. Control Testing Procedures: Specific steps for testing identified controls, including test criteria and expected outcomes
5. Documentation Requirements: Standards for evidence collection, retention, and documentation formatting
1. Industry-Specific Compliance: Additional testing requirements specific to regulated industries such as healthcare, finance, or government
2. Data Privacy Considerations: Special procedures and requirements for handling sensitive personal data and ensuring compliance with privacy laws
3. Cross-Border Considerations: Requirements and procedures for testing involving multiple jurisdictions or international data transfers
1. Schedule A - Test Scripts: Detailed step-by-step testing procedures and expected outcomes for each control test
2. Schedule B - Control Matrix: Comprehensive mapping of controls to risks and corresponding test procedures
3. Schedule C - Evidence Collection Templates: Standardized forms and templates for documenting test results and collecting evidence
4. Schedule D - Risk Assessment Framework: Detailed criteria and methodology for evaluating control effectiveness and risk levels
5. Schedule E - Sampling Methodology: Technical specifications of sampling approaches, including statistical methods and sample size calculations
Authors
Relevant legal definitions
Clauses
Relevant Industries
Relevant Teams
Relevant Roles
Find the exact document you need
Transaction Testing Internal Audit
A U.S.-compliant internal audit document that evaluates and documents transaction-related controls and processes within an organization.
find out more
Test Of Control And Substantive Test
A U.S.-compliant audit document that combines control testing and substantive testing procedures to evaluate internal controls and verify transaction accuracy.
find out more
Surprise Cash Count Audit Report
A U.S. regulatory document recording the results of an unannounced cash count procedure and associated findings.
find out more
Substantive Testing In It Audit
A U.S.-compliant framework for conducting substantive testing in IT audits, aligned with federal and state regulations.
find out more
Substantive Audit
A U.S.-governed agreement establishing terms for conducting detailed financial statement testing and account balance verification.
find out more
Substantive Analytics Audit
A U.S.-governed contract establishing terms for professional examination of organizational data analytics processes and outputs.
find out more
Sop For Internal Audit In Food Industry
A US-compliant SOP document outlining procedures for conducting internal audits in food industry facilities, ensuring FDA and FSMA compliance.
find out more
Sop For Internal Audit Department
A standardized procedure document governing internal audit operations in compliance with U.S. regulations and professional standards.
find out more
Sop Compliance Audit
A U.S.-compliant framework for evaluating adherence to standard operating procedures and regulatory requirements.
find out more
Revenue Audit Manual
A standardized guide for revenue audit procedures in compliance with U.S. federal and state regulations.
find out more
Preliminary Analytical Review
A U.S.-compliant preliminary analysis document used in audit planning to identify potential risk areas and unusual transactions.
find out more
Inventory Audit Plan
A U.S.-compliant framework document outlining procedures and requirements for conducting systematic inventory audits.
find out more
Internal Audit Test Plan
A U.S.-compliant document outlining the methodology and procedures for conducting internal audits within an organization.
find out more
Internal Audit Test Of Controls
A U.S.-compliant document outlining procedures for testing and evaluating organizational internal controls under SOX and PCAOB standards.
find out more
Internal Audit Test
A U.S.-compliant testing protocol for evaluating internal controls and processes within organizations.
find out more
Internal Audit Substantive Testing
A US-compliant testing protocol for internal auditors to verify financial and operational accuracy through structured substantive testing procedures.
find out more
Internal Audit Policy Manual
A comprehensive guide establishing internal audit procedures and compliance requirements for U.S. organizations, aligned with federal regulations and IIA standards.
find out more
Internal Audit Policies
A governance document establishing internal audit framework and procedures in compliance with U.S. federal and state regulations.
find out more
Financial Analytical Review
A U.S.-governed agreement establishing terms for professional financial analysis services, compliant with SEC and FINRA regulations.
find out more
Final Analytical Review
A comprehensive analysis of financial statements and performance indicators prepared under U.S. accounting standards and regulations.
find out more
Factual Findings Audit Report
A U.S.-compliant report documenting specific findings from agreed-upon procedures performed by an independent auditor under AICPA standards.
find out more
External Confirmation Audit
A U.S.-compliant document used by auditors to obtain third-party verification of financial information during audit procedures.
find out more
External Audit Manual
A regulatory-compliant guide for conducting external audits in the United States, aligned with federal and state requirements.
find out more
Compliance Audit Manual
A standardized guide for conducting organizational compliance audits under U.S. federal and state regulations.
find out more
Checking Vouching And Audit Report
A U.S.-compliant audit report detailing the examination and verification of financial records and transactions.
find out more
Audit Test Plan
A U.S.-compliant document outlining the methodology and procedures for conducting organizational audits under federal and state auditing standards.
find out more
Audit Test Of Details
A U.S.-compliant document outlining specific procedures for detailed testing of financial statement elements in accordance with PCAOB standards.
find out more
Audit Program For Petty Cash
A U.S.-compliant systematic guide for examining and verifying petty cash management practices and internal controls within organizations.
find out more
Audit Program For Inventories
A structured guide for conducting inventory audits in compliance with U.S. auditing standards and regulations.
find out more
Audit Of Petty Cash
A U.S.-compliant document recording the examination and verification of an organization's petty cash fund, including cash count, receipt verification, and discrepancy documentation.
find out more
Audit Of Inventory And Warehousing Cycle
A U.S.-compliant contract establishing terms for auditing a company's inventory and warehousing processes, including regulatory compliance and reporting requirements.
find out more
Audit Of Cash Receipts
A U.S.-compliant audit document examining an organization's cash receipt procedures and controls, providing findings and recommendations.
find out more
Audit Of Cash Balances
A U.S.-governed agreement establishing procedures and responsibilities for verifying organizational cash balances in accordance with federal auditing standards.
find out more
Audit Of Cash And Bank Balances
A US-compliant framework for examining and verifying an organization's cash positions and bank account reconciliations.
find out more
Audit Of Cash And Bank
A U.S.-compliant framework for examining an organization's cash management practices and bank-related operations under federal auditing standards.
find out more
Audit Assertions For Payroll
A U.S.-compliant document outlining verification procedures and statements for payroll audit procedures under federal and state regulations.
find out more
Audit Assertions For Cash
A U.S.-compliant document outlining key assertions about an entity's cash position in financial statements.
find out more
Analytical Test Audit
A U.S.-governed agreement for evaluating and verifying analytical testing procedures and regulatory compliance in laboratory settings.
find out more
Analytical Review Of Financial Statements
A comprehensive analysis of financial statements under U.S. accounting standards, providing insights into company performance and financial position.
find out more
³Ò±ð²Ô¾±±ð’s Security Promise
Genie is the safest place to draft. Here’s how we prioritise your privacy and security.
Your documents are private:
We do not train on your data; ³Ò±ð²Ô¾±±ð’s AI improves independently
All data stored on Genie is private to your organisation
Your documents are protected:
Your documents are protected by ultra-secure 256-bit encryption
We are ISO27001 certified, so your data is secure
Organizational security:
You retain IP ownership of your documents and their information
You have full control over your data and who gets to see it
.png)