Partially developed ITGC work paper

• Document No.

• Audit Title

• Client / Site

• Conducted on

  Date

• Prepared by

• Location
  Address

• Personnel

• Select date

  Date

Overview of the IT environment

• In this section you should describe the operating environment

Manage changes

• Conduct a walk though of the change management process.
  
  Describe the controls that operate. pay particular attention to the following controls:
  MC1: changes implemented have been requested and approved through a process to ensure that only the right changes are implemented.
  MC2: changes are tested
  MC3: changes are approved by management before they are implemented into the production environment. For emergency I changes these should include approval as soon as possible after the implementation of the change.
  MC4: a segregation of duties exists between those developing changes and those implementing the changes into production.
  MC5: management reviews, periodically, the changes moved into production to confirm that only approved changes are in production.
  
  Other controls may exist. Where these controls complement controls MC1 - MC5 then they should be documented.

• Draw a flow chart of the process

  Drawing

• Does MC1 exist?

  yes

  no

  partially

Test manage changes

• Approximately how many changes are implemented per year?

• MC1 - passed

  MC1 - failed

  MC1 - partial