A number of companies in the gaming, manufacturing, financial services and telecommunications industries commonly have a complex IT infrastructure set-up supporting multiple applications. 

Internal auditors are required to have the necessary knowledge to test IT General Controls in different environments. This session introduces participants to the fundamental concepts of various environments, specifically: 

  • Operating Systems: Windows & Unix 
  • Database Management Systems (DBMS): SQL Server & Oracle 

The session will also focus on assessing risks and evaluating controls covering User Access Management; Administrator (Privileged Access); Password Policy Management; Audit Logging and Monitoring; and Computer Operations (Job Scheduling) in these environments.

After this session participants will be able to: 

  • Describe the role of the Operating system in supporting a company's overall system architecture. 
  • Outline the key risks to various operating system environments for an internal controls audit 
  • Identify the common control activities. 
  • List the various testing methods for control activities


Target audience

Internal auditors and IT auditors