Apple Facts
This new color available for the latest iPhone Pro and Pro Max models is the first of its kind - wherein the Company veered away from its usual color schemes.
Answer: What is Cosmic Orange
We use this form to document our understanding and evaluation of application controls and the automated portion of IT dependent manual (ITDM) controls that involve a direct relationship between the IT action and the related manual action.
Answer: What is form 331?
We use this form to document how we identify and test controls and control attributes relevant to the completeness and accuracy of information produced by the entity (IPE) that is used in management’s controls.
Answer: What is form 265?
These are guides that provide technical information about technologies used by entities we are auditing. They usually cover typical audit ITGC and ITAC procedures that are performed for these types of technologies.
Answer: What are technology audit guides
This are the forms we use in documenting our update tests for ITGCs and ITACs as at year-end.
Answer: What are 311GL and 296US-PI?
He is the new CEO of Apple that was just recently announced in April 21, 2026.
Answer: Who is John Ternus?
Fun fact: Prior to being named CEO, John served as Apple's Senior Vice President of Hardware Engineering - in which he led all hardware engineering work on a variety of groundbreaking products such as iPad and Airpods, as well as many generations of products across Mac, Apple Watch and iPhone.
An AI-powered solution designed to help audit teams understand program code. It explains the code in ‘plain English’, starting with a high-level summary and followed by a line-by-line explanation of the code’s functionality. It provides explanations for various programming languages used in the automated portions of controls and the generation of IPE.
Answer: What is Code Explainer?
Tool to which the data was output received all of the data
Answer: What is EUC Tool
This type of audit procedure alone is NEVER enough as an audit procedure to form a conclusion over the design and operating effectiveness of a control.
Answer: What is Inquiry?
These are controls that management of the service organization assumes, in the design of its service, will be implemented by user entities, and which, if necessary to achieve control objectives, are identified in the description of its system.
Answer: What are Complimentary User Entity Controls (CUECs)?
Aside from Steve Jobs, this person co-founded Apple Computers, Inc. in April 1, 1976.
Answer: Who is Steve Wozniak?
Fun fact: Steve guest-starred as himself in 'The Big Bang Theory' Season 4 Episode 2 in 2010 - in which Sheldon (the main protagonist of the series) referred to Steve as his 15th favorite technological visionary.
Data that is used in any transaction to which it relates. It exists prior to the creation of transaction or use in a transaction and is used in inputting or processing transaction when needed.
Answer: What is reference data?
Data or reports used by management in performing controls that must be validated for completeness and accuracy
Answer: What is information used by management
Note: Explain information used by management and information used by auditor
This is how many samples we need to test additionally during phase 2 TOCs if we have a total of 117 user provisioning samples as of date, and we already tested 8 samples during phase 1 TOCs.
Answer: What is four (4)?
Note: Discuss about population bifurcation and get the final consensus on what to do during TOE phase.
These are controls that management of the service organization assumes, in the design of its service, will be implemented by subservice orgs, and which, if necessary to achieve control objectives, are identified in the description of its system.
Answer: What are Complimentary Subservice Organization Controls (CSOCs)
This is a premium wearable spatial computer that was released by Apple in February 2, 2024.
Answer: What is Apple Vision Pro?
Fun fact: Apple spent close to a decade (10 years) in developing this technology
Available evidence when the entity is using software licensed from a vendor. Reviewing this documentation should reveal aspects of the control subject to change and how those changes are enabled.
Answer: What is system documentation?
or
What is user/system manual?
The IPE directly relates to the information that is being audited. It represents the information that comprises the significant account or disclosure being audited and is the object of the substantive procedure.
Answer: What is Direct IPE
Note: Explain as well what is Indirect IPE
We perform this procedure when the only population we have comes from sources other than system-generated lists from the IT applications or tools.
Answer: What is tracing to population?
During our year-end procedures, we determined that for a transactional change management control we were only able to test two (2) samples during phase 1 TOC and another one (1) sample during phase 2 TOCs. At year-end, we identified that there were additional three (3) changes that occured between the date when we generated the phase 2 TOC population and the Apple's fiscal year-end. This is how many additional sample(s) as at year-end.
Answer: What is two (2)?
Apple Computers, Inc. was founded on April Fool's day of this year.
Answer: When is 1976?
We evaluate the following factors when performing this procedure:
a. The effectiveness of the IT control environment, including controls over application and system software acquisition and maintenance, access controls and computer operations
b. Our understanding of the nature of changes, if any, on the specific programs that contain the controls
c. The nature and timing of other related tests
d. The consequences of errors associated with the automated control that was benchmarked
e. Whether the control is sensitive to other business factors that may have changed
Answer: What is benchmarking?
Samples of this are access lists, reports of security settings, logs of changes or activities
Answer: What is Information from the IT environment?
Something that could have a significant effect on the complete and accurate processing of the IT application supported by the IT process or the maintenance of the integrity of the data captured, and/or used, by the IT application.
Answer: What is IT Risks
Notre: Refer to guidance for the standard IT risks
This is our IT process evaluation and aggregate IT evaluation for each affected Application Controls & ITDMs control when we have at least one (1) Ineffective ITGC that was:
• Remediated and tested as Effective by period end
• No compensating ITGCs are identified
• IT substantive procedures are performed for the period of ITGC Ineffectiveness, and no issues are detected
Answer: What is reliable for IT process evaluation and FS only support for the aggregate IT evaluation