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July/August 2023 » Revisiting Information Technology...
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Jeff Krull, CPA, CISA, CITP, and Kevin Rich, PhD, CPA, CFE
An article in the October 2012 CPA Journal outlined 10 questions audit committees should be asking about information technology (IT) risks and which “red flags” to look for in responses from management (Jeff Krull and Kevin Rich, “Information Technology Risks: 10 Questions Every Audit Committee Should Ask,” https://bit.ly/44Sw269). Although a lot has changed in the cybersecurity and IT risk landscape during the past 10 years, many of the same problems persist. The purpose of this article is to provide updated guidance for audit committee members looking to enhance the monitoring of their organization's IT environment.
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