Complete IT Audit Lab 5 – Testing & Evidence

Before you begin

• You have finished Lab 4: submitted the Criteria / Framework Mapping and saved the debrief.
• The IT Audit Practical Laboratory is still attached and enabled on your Course Offering.

Open Lab 5

1. Open My Learning and the Course Offering Learning Experience.
2. Open Laboratories and launch IT Audit Practical Laboratory.
3. On the hub, open Practical Audit Lab 5 – Audit Testing, Data Analytics & Digital Evidence.
4. Select Start Lab 5 (or Continue Lab 5).

Lab 5 uses the same AkwaabaPay engagement file. You do not re-type Lab 1 risks, Lab 2 controls, Lab 3 procedures, or Lab 4 criteria.

Work the engagement

Use the Fieldwork file menu:

1. Briefing — evidence does not speak for itself. Distinguish an anomaly (unusual, needs investigation) from an exception (the expected control attribute or criterion was not met).
2. Labs 1–4 input — your risk register, RCM, audit programme, and criteria mapping.
3. Evidence pack — EVD-5.01 to EVD-5.15. The pack mixes control successes, genuine exceptions, ambiguous items, and management explanations. It is not an answer key.
4. Review procedures — select at least four Lab 3 procedures. Prefer the highest-priority ones.
5. Confirm evidence — for each Lab 3 request, record what arrived, completeness, and reliability. Low reliability needs a rationale.
6. Execute tests — validate the population, keep or justify a change to the Lab 3 sample plan, document the test, link evidence, and record a conclusion.
7. Analytics — run a predefined professional test (you do not write SQL). Classify every returned record. A match is not automatically an exception.
8. Exception register — record confirmed exceptions, isolated versus systemic, compensating controls, and management explanations. Evaluate explanations; do not adopt them as conclusions.
9. Lab 6 queue — decide which exceptions may become formal findings. Do not write the full finding here.
10. Coverage — check broken chains (procedure with no evidence, no result, exception without criterion).
11. Submit — submit the Testing Worksheet and Exception Register together.
12. Debrief — answer every “Defend your testing” question.

There is no minimum number of exceptions. A smaller register can be defensible if the testing supports it.

After you submit

Potential findings stay on the engagement file for Lab 6. Your lecturer can review, score, or reopen the file.

If you are stuck

Use Help search for “IT Audit Lab 5”, or ask your lecturer. Do not ask colleagues to share a model exception list — the pack is designed so that judgement differs.