CA Final Audit Revision Marathon | Revise Digital Assurance | ICAI Nov 2024 New Course |Neeraj Arora

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This is a revision video for CA Final Students appearing for ICAI Exams as per the New Course. In this video, we will be revising the chapter- Digital Assurance.

These revision videos help CA Final Students to manage their syllabus in a structured way. Revision videos helps you revise your CA Final Audit syllabus quickly and will also help you remember the concepts for a longer time. This video can help you score 5 Marks in your CA Final Exams.

After revising this chapter i.e. Digital Auditing and Assurance, you will be able to-
📍 Understand the key features of digital assurance and auditing digitally.
📍 Understand IT Environment and its complexity.
📍 Know how to identify the IT dependencies impacting the audit.
📍 Gain the knowledge of how to identify IT related risks and controls that exists in an automated environment.
📍 Key Considerations to assess the cyber risks and remote audit.
📍 Control objectives that auditor should consider in performing IT audit.
📍 Know the types and tools available to perform digital audit.
📍 Learn the usage of data analytics in assessing and analysing the key data.

Timestamps-
00:00 Introduction
00:58 General Discussion
03:42 Digital Audit Meaning
05:12 Key features and Advantages of Digital Audit
06:12 Consideration and Challenges of Digital Audit
07:05 Areas of focus for understanding of auditors
07:45 Concept of auditing digitally
08:39 Key Features or Advantages of Auditing Digitally
09:37 Considerations in Auditing Digitally
10:09 Understand The IT Environment
10:55 Auditor’s understanding of the automated environment includes
11:18 Key Areas for an Auditor to Understand IT Environment
11:49 How to identify the IT Risks?
12:20 Risks arising from use of IT
12:46 IT dependencies
17:59 What is Cyber Risk
18:42 Types of cyberattacks
28:18 Stages of Cyber Risks
30:11 Cyber Security Framework
32:38 Control considerations for Cyber Risks
34:42 Meaning of Remote Audit
34:57 Considerations for remote audit
36:45 Advantages and Disadvantages of remote audit
38:21 Data Analytic Techniques
39:59 Tools used as part of CAATs
42:44 Examples of Tests that can be performed with CAATs
43:48 Internet of Things
45:42 AI (Artificial intelligence)
48:37 Blockchain
51:01 NFT (Non-Fungible Token)
52:33 Robotic Process Automation
57:44 Key Steps for Auditors in a Changing Technology Environment
58:55 New Technologies Which can be used or have an impact on audit
01:03:01 Common risks associated with advanced technologies


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