Since the introduction of revised ISA (UK) 315 for periods commencing after 15 December 2021, one of the most frequent challenges arising from cold file reviews has been how audit teams have addressed IT controls. This seminar will consider the all important question of how far auditors need to go in understanding and documenting IT controls. Topics covered will include:

• What ISA (UK) 315 actually says about IT controls
• Understanding IT-related risk and General IT Controls
• Do we have to test IT controls now?
• Getting the documentation right