Auditing Application Controls

The Auditing of Application Controls procedures are typically performed as part of other IT audit engagements (e.g. SAS 70 Report or IT General Controls Review). Application controls refer specifically to software that processes business transactions such as payroll, retail banking, inventory and billing. Because most users interact with this critical data through these application software programs, it is important that the software control the actions of the users (i.e., enable or restrict specific user actions).

When auditing application controls, PKM’s IT auditors ascertain what the software is intended to do and identify the potential risks associated the function and how the software effectively controls those risks.