Q1. How do you think the relationship between IT auditing and fraud investigation. You have been asked to assist with an audit of the Accounts Payable area in a mid-sized services company. Discuss some of the items you would consider, and at least two tests that you would perform around the testing of the Accounts Payable are for fraud, using IT Auditing procedures and tests.
Q2. The IT Audit Director identifies an issue related to IT segregation of duties - a developer has direct unrestricted access to production for support reasons. The company is small and does not have sufficient resources to hire additional staff. Develop an audit recommendation for this company, giving consideration to the risks of this type of access. In your recommendation, consider applying the root cause.