Common PCAOB Themes in ITGC Inspections
Description
This course explores recurring PCAOB inspection themes related to Information Technology General Controls and explains why certain ITGC audit approaches consistently raise concerns. Rather than focusing on individual deficiencies, the course examines inspection patterns tied to evidence quality, professional skepticism, control clarity, scoping decisions, SOC reliance, and reviewer judgment. Participants will gain insight into how inspectors evaluate ITGC workpapers and how recurring signals of weak documentation or unsupported assumptions increase inspection risk. Understanding these themes strengthens audit defensibility and improves overall ITGC execution.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objective
After attending this presentation, you will be able to... Identify recurring PCAOB inspection themes related to ITGC audits. Recognize inspection red flags related to audit evidence and professional judgment. Identify ITGC issues that commonly raise PCAOB inspection concerns. Recognize how inspectors evaluate ITGC workpapers and audit conclusions.
Attendee Information
Jen Nelson, CISA, CIA
Required Knowledge
None
Who Should Attend
IT auditors, Internal auditors, SOX / ITGC professionals, External auditors, Audit managers and reviewers, Risk and compliance professionals, Technology controls professionals, Audit leaders responsible for IT controls
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.