One key element of POPI relates to the reliability and integrity of information.  This entails the accuracy, completeness and validity (authorization) of information.  This is familiar ground for the internal auditor and several toolsets are available to guide the compliance audit.  This lecture uses GTAG 8 as the selected methodology.

Many financial systems within municipalities are automated, and thus any process audit should focus specifically on the application controls to ensure reliability and integrity of information.  Application controls however, are only effective if some of the general controls are also effective, and in the training the focus is specifically focused on the access controls, disaster recovery controls and business continuity.

The lecture includes documenting the audit universe, performing a high level risk assessment, developing a risk and control assessment and it includes templates based on the COSO framework for fast and efficient application in the work place.