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所在平台: Udemy |
课程主页: https://www.udemy.com/course/sap-audit-itgc-otc-rtr-ptp/
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课程名称：SAP审计 - ITGC、OTC、RTR、PTP 概述：审计是对任何实体的财务信息进行的独立审查，无论其是否以盈利为目标、规模或法律形式如何，目的是表达审计意见。SAP审计主要针对SAP应用程序的审计，包括ITGC（IT一般控制）和应用控制。信息技术一般控制（ITGC）是适用于IT系统的基本控制，包括应用、操作系统、数据库和支持IT基础设施，目标是确保系统支持的数据和流程的完整性。 审计师的类型： 1. 内部审计师：由被审计的组织雇佣，对员工表现、合规性及财务和会计系统进行审查，提前向公司领导报告问题并建议改进措施。 2. 外部审计师：负责确认账户记录是否得当，年度财务报表是否提供公司的真实和准确财务状况，外部审计师的报告对利益相关者和公众开放，确保公司对股东的真实性。 审计目标分类： - 战略 - 操作 - 报告 - 合规 审计原则： - 独立性 - 客观性 - 职业怀疑态度 - 证据 适用于ITGC的标准参考： - COBIT（信息与相关技术控制目标） - GAIT（审计和保证信息技术） - ITIL（信息技术基础设施库） - CMM（能力成熟度模型） - ISO 27000 本课程将帮助学员理解SAP审计的基本概念、审计原则、审计目标及相关控制标准，从而提高其在审计领域的专业知识。
What is Audit?An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion.SAP Audit is to audit of SAP Application both ITGC (IT general controls) and Application Controls.Information Technology General Controls (ITGC) are the basic controls that can be applied to IT systems such as applications, operating systems, databases, and supporting IT infrastructure. The objective of ITGCs is to ensure the integrity of the data and processes the systems support.Different types of Auditors?Internal Auditors - Internal auditors are employed by the organizations they audit. These auditors can review the performance of employees, compliance with company standards and financial and accounting systems. Internal auditors allow company leaders to be informed of what is happening within the company and to deal with problems or concerns in advance. The internal auditor then writes a report highlighting the issues and recommending remedies. Hence these are employees of the company's management and are thus not considered independent auditors.External Auditors - The role of an external auditor is to determine whether the books of accounts have been adequately managed. Whether the annual financial statements provide an accurate and realistic picture of the entity's financial situation. An external auditor's report is crucial because it includes the auditor's assessment of the company's integrity. Both stakeholders, including the general public, are given access to the annual financial statements and the auditor's report. An external auditor's opinion is unbiased and pure. Specifically for the purpose of determining whether or not a corporation is being truthful to its shareholdersAudit Objective Categories?StrategicOperationalReportingComplianceAudit Principles?IndependenceObjectivityProfessional SkepticismEvidenceStandards can be referred for ITGC?COBIT(Control Objectives for Information and Related Technology)GAITITIL(Information Technology Infrastructure Library)CMM(Capability Maturity Model)ISO 27000
