Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 241

Some IT control frameworks include controls that have only an indirect effect on IT systems. For example, the IT strategic plan and the overall IT organization and infrastructure may contribute indirectly to the effective functioning of IT systems and could be an area of interest for an IT auditor. However, these controls are so far removed from the financial reporting process that, in most situations, they will have only a negligible effect on the financial statements. The risk that a failure in one of these controls could result in a financial statement misstatement likewise is negligible. Thus, typically, these controls would not be included in an evaluation of controls over financial reporting.