PCAOB IT Findings and How to Fix Them (Video) (Course Id 2653)

• Who is this course for?
  This course is designed for auditors, consultants, and compliance professionals who are involved in audits that include Information Technology General Controls (ITGCs) and want to enhance audit quality and reduce inspection risk.

• What is this course about or what problem does this course solve?
  The course addresses common ITGC deficiencies frequently cited in PCAOB inspection reports and provides practical strategies to remediate these issues and improve audit reliability.

• How can the knowledge from this course be used?
  Participants can apply the knowledge to identify and fix ITGC weaknesses, improve testing processes, and strengthen audit defenses against PCAOB inspection findings.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  Understanding and addressing ITGC deficiencies is critical to maintaining the credibility of audit opinions and ensuring compliance with PCAOB standards, which is essential for professionals responsible for audit quality.

• When is this course relevant or timely?
  This course is particularly timely given the ongoing PCAOB focus on ITGC weaknesses in inspection reports, with continued relevance for professionals working on audits released or revised in 2025.

• How is a course like this consumed or used?
  The course is delivered as a self-paced video through a NASBA QAS self-study format, completed by watching the content and passing a final exam with a score of at least 70% within one year of purchase.

The Public Company Accounting Oversight Board (PCAOB) has consistently identified weaknesses in Information Technology General Controls (ITGCs) as one of the most common deficiencies in audit inspections. These findings undermine reliance on application controls, reports, and ultimately the overall audit opinion.

This course provides a focused, practical review of the ITGC issues most frequently cited in PCAOB inspection reports, including logical access, change management, information produced by entity (IPE), and recurring deficiencies that signal quality control concerns. Through real-world inspection examples and remediation strategies, participants will learn how to strengthen ITGC testing, avoid common pitfalls, and build a stronger audit defense.

This one-hour course is designed for auditors, consultants, and compliance professionals seeking to enhance audit quality and reduce inspection risk in engagements involving ITGCs.

Video - NASBA QAS - NASBA Registry - 2653

Course Learning Objectives

• Identify the most frequent ITGC deficiencies cited in PCAOB inspection reports.
• Understand how ITGC weaknesses impact audit quality and downstream controls.
• Apply practical remediation strategies to strengthen ITGCs.
• Understand audit defense approaches to respond to PCAOB inspections.

Chapter 1 - PCAOB IT Findings and How to Fix Them

Chapter 1 Review Questions