Common PCAOB Themes in ITGC Inspections

Overview

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.

Highlights

The major topics that will be covered in this course include:

• Recurring PCAOB inspection themes related to Information Technology General Controls.
• ITGC audit approaches.
• Inspection patterns tied to evidence quality, professional skepticism, control clarity, scoping decisions, SOC reliance, and reviewer judgment.
• How inspectors evaluate ITGC workpapers.
• How recurring signals of weak documentation or unsupported assumptions increase inspection risk.

Prerequisites

None

Designed For

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

Objectives

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.

Preparation

None

Notice

This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by CPA Crossings.