IT Examiner School, Seaside, CA

Summary

• You may wish to review policies and procedures more closely in some instances if:

– You have selected that area as a sample to test further

– You identify a concern and want to test a few controls to assess whether the deficiencies are isolated or systemic

– Generally, a review of ACH and Wire Transfer origination policies and procedures are required scope areas. Consider testing some related controls.

Assessment of Wire and ACH Activities