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IT Audit Considerations

Date(s): Jan 17, 2024
Time: 8:00AM - 12:00PM
Registration Fee: $159.00
Cancellation Date: Jan 10, 2024
Location: Online

Course Description

Please join us as we discuss the basic concepts, terms, and importance of an IT audit. This module will cover the different types of IT General Controls and the difference between these and Business Application Controls. We will explore special considerations of controls testing and provide examples for each type of IT General Control and examples for Business Application Controls. Lastly, we will cover the IT audit conclusions and how to best convey deficiencies and potential improvements.

Potential CPE Credits: 4.0
Govt Hours: This class meets 4.0 hours of the 24-hour requirement for governmental CPE under Government Auditing Standards (yellow book), in most cases.
Technical Hours: This class meets 4.0 CPE credits of technical training in compliance with Texas Admin. Code Rule 523.102.

Instruction Type: Live
Experience Level:
Category: Auditing

Course Objectives

• Understand basic concepts and terms of an IT Audit

• Differentiate IT General Controls (ITGCs) and Business Application Controls (BACs)

• Recognize and categorize ITGCs into the four domains

• Understand special considerations of controls when testing ITGCs and BACs

• Understand how to control test and report deficiencies for IT audits


Basic understanding of the audit process.


Jack Reagan

Jack Reagan is a leader in UHY’s Audit and Assurance Department and the leader of the firm’s National Government Practice where he plays a key role in developing practices and procedures to improve the delivery of professional services to governmental entities. Jack has also been elected to a two- year term to UHY LLP’s management committee.

Jack has spent over 30 years of his professional career serving large local governments, both locally and nationally. Jack has served many of the largest governments across the nation. Nationally, Jack has served entities such as Metro Nashville/Davidson County, New York PGW, and the States of New York, Texas, California and Florida. He is also the co-lead partner responsible for the audit of the District of Columbia. Finally, Jack handles leading UHY’s American Rescue Plan Act (ARPA) consulting efforts throughout the U.S.

Jack is also an active presenter on governmental accounting and auditing issues, having presented to the Maryland Society of CPAs government day on numerous occasions as well as various state of Maryland CPA chapters. Jack is a licensed CPA in the State of Maryland. He is a member of the American Institute of Certified Public

Accountants, the Association of Government Accountants, the Association of School Business Officials, and the Government Finance Officers Association. In addition, he serves on the University of Richmond Accounting Department Advisory Board and the University of Richmond Robins School of Business Dean’s Advisory Board. Jack received a BSBA in Accounting from the University of Richmond.

Additional Information

TAC Rule 523.142(g) requires the CPE Sponsor to monitor individual attendance and assign the correct number of CPE credits. Participants will be asked to document their time of arrival and departure in compliance with this Rule. Additionally, attendance will be monitored throughout the day and CPE certificates will reflect actual attendance of each participant.

To see answers to our Frequently Asked Questions, visit