CA Final Digital Auditing & Assurance - Chapter 12 | CA Final Digital Audit Free Fastrack Revision

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  • Опубліковано 16 січ 2025

КОМЕНТАРІ • 59

  • @CAHemantsomaniAIR46
    @CAHemantsomaniAIR46  11 місяців тому +8

    Doston, If needed, You can reduce the Speed of lecture using "Playback speed" setting of Video 😇
    Further Must SUBSCRIBE the UA-cam channel & Telegram channel for Further videos & Free notes ✌️
    Telegram: t.me/cahemantsomani
    Book Purchase Link: rzp.io/l/AIR46AuditBookNew
    Detailed Exam Oriented Batch for SA's/SRE/SAE/SRS (Chp 1 to Chp 11) - At Highly Discounted Price 🤩 (isme sab aaram se karenge bilkull, Saare Questions & McQ bhi)
    www.classo.in/learn/CA-Final-Audit-Standards-CA-Hemant-Somani

  • @shubz_8532
    @shubz_8532 6 місяців тому +4

    SM TYK Questions :
    1. 00:29:10
    2. 00:44:08
    3. 00:58:58
    4. 01:06:25
    5. 01:28:10 (Trick: RaPID Recover)
    6. 01:51:17
    7. 02:00:00
    8. 02:10:32
    9. 02:36:50
    10. 02:43:21
    SM TYU Questions :
    1. 01:21:36 + 01:21:36
    2. 02:05:43
    3. 02:34:00

  • @deepakupadhyay7896
    @deepakupadhyay7896 11 місяців тому +27

    USE "BIBLE" for Advantages:
    B-Better Audit quality
    I-Improve RIsk Assessment
    B-Better Analytics
    L-Low costs
    E-Enhanced effectiveness and Efficiency

    • @CA.Swasti
      @CA.Swasti 10 місяців тому

      good one, thanks

  • @deepakupadhyay7896
    @deepakupadhyay7896 11 місяців тому +15

    Use "CPT+BSR" for Challanges in digital Audit
    C-Change Difficult
    P-Process standardise
    T-Target right process
    B-Benefit for business
    S-Standalone solution not available
    R-Risk of Security

  • @deepakupadhyay7896
    @deepakupadhyay7896 11 місяців тому +12

    Use "AIS(Annual Information Statement)-ITP(Income tax Portal)" for Auditor's Understanding of automated environment
    A-Application used by entity
    I-IT Infrastructure Component
    S-Structure and Governance
    IT-IT Risks and Control
    P-Policies, procedure and process followed

  • @deepakupadhyay7896
    @deepakupadhyay7896 11 місяців тому +7

    Use "SDM MR. Manual" for aim of next generation audit
    S-Sampling to 100%
    D-Disconnected tools to automated
    M-Multiple data set to one
    M-Manual RA to Data Driven RA
    R-Repetitive task to high value work
    Manual work to Automation

  • @deepakupadhyay7896
    @deepakupadhyay7896 11 місяців тому +25

    Hope these may help in remembering 50% of this chapter. I spend half a Sunday on this.

  • @deepakupadhyay7896
    @deepakupadhyay7896 11 місяців тому +13

    Use "U For UPI ID Risk" for Risk arises from use of IT
    U-Unauthorised access to data and improper changes
    For-Failure to make neccessary update
    U-Unauthorise change to data
    P-Possibility if IT personnel gain extra acccess
    I-IT application's unauth. changes
    I-Improper manual Intervention
    D-Data loss or Data Corruption
    R-Risk of System down time

  • @deepakupadhyay7896
    @deepakupadhyay7896 11 місяців тому +11

    Use "Do Not SCN" for Disadv of Remote Audit
    D-Doctored documents
    N-Network Issue
    S-Sensitive IT Sys may not be allowed
    C-Culture challanges
    N-No ability to visualise facility culture of organisation

  • @deepakupadhyay7896
    @deepakupadhyay7896 11 місяців тому +14

    Use "RIB RIB Fines and penalties" for Impact of Impact of Cyber Risk
    R-Regulatory costs
    I-Intellectual property theft
    B-Business Interruption
    R-Reputation loss
    I-Incident respond cost
    B-Breach of Privacy
    Fines and Penalties

  • @deepakupadhyay7896
    @deepakupadhyay7896 11 місяців тому +11

    Use "CA SIR" for Type of IT Dependence
    C-Calculations
    A-Automated Controls
    S-Security
    I-Interface
    R-Reports

  • @deepakupadhyay7896
    @deepakupadhyay7896 11 місяців тому +5

    Use "FISTA" for Key Features of Digital Audit:
    F-Future for digital decision
    I-Informed decision
    S-Save in time, cost &effort
    T-Technology Advancement
    A-Audit report more Reliable

  • @deepakupadhyay7896
    @deepakupadhyay7896 11 місяців тому +5

    Use "Evidence of Widen CTC" for Adv of Remote audit
    Evidence directly from IT System
    Widen Selection of Auditor
    C-Cost and time effective
    T-Time period small
    C-Comfort & Flexibility

  • @simransoni8046
    @simransoni8046 10 місяців тому +6

    stages of cyber risk- (AIM) assessing, impact and managing

  • @Falguni0910
    @Falguni0910 10 місяців тому

    7:50 key features of IT related controls
    14:02 advantages of new technology
    20:47 challanges un digital audit
    22:20 understanding foll things while auditing

  • @KunjTanna
    @KunjTanna 11 місяців тому +7

    1:37 lecture starts

  • @deepakupadhyay7896
    @deepakupadhyay7896 11 місяців тому +4

    Use "FICTA" For Key area/consideration to understand IT Env
    F-Flow of trans.
    I-Iden of Sign. Sys
    C-Controls
    T-Technology Used
    A-Assess complexity

  • @sknbbx
    @sknbbx 11 місяців тому +3

    1:17:06 DNS Tunneling

  • @pratikshakatariya5195
    @pratikshakatariya5195 10 місяців тому

    29:08 advantages / key features- Auditing Digitally

  • @brahmjot_s
    @brahmjot_s 10 місяців тому +2

    Tq sir ❤
    Finally khtm hua ye chapter

  • @Shiva-f2e3l
    @Shiva-f2e3l 5 місяців тому

    SICAR (IT dependency ke sicar ho jate h) for type of IT Dependencies

  • @sujalmehta8249
    @sujalmehta8249 5 місяців тому

    Sir I have purchased book now from which chapter I have to start first

    • @Shiva-f2e3l
      @Shiva-f2e3l 5 місяців тому

      first do all chpater and then SRS, SRE SAE and at last do all SA

  • @sknbbx
    @sknbbx 11 місяців тому +3

    Sir im doing this 1 chapter for 3days...😢😢😢interest nahi arha he sir..frustrated with ICAI and attempts..so much to remember

    • @rashugupta8656
      @rashugupta8656 9 місяців тому

      Have u done?

    • @sknbbx
      @sknbbx 9 місяців тому

      @@rashugupta8656 yes...exams in 10days🥲

    • @rashugupta8656
      @rashugupta8656 9 місяців тому

      @@sknbbx hmm.. Now u are able to collect it properly.. I am still struggling with this🙂

  • @gayatrimandhane3961
    @gayatrimandhane3961 11 місяців тому +7

    Sir I request you please give the schedule of audit...how we should cover all the SAs and chapters...and if possible please provide us test of 2 to 3 chapters..so we can consistently study audit

  • @varshadeshwal6540
    @varshadeshwal6540 10 місяців тому

    1:46:55 Remote Audit
    2:28:28 RPA

  • @sureshsahu9453
    @sureshsahu9453 9 місяців тому

    Best Tricks To remember Sir.. thank You So Much..

  • @yashusharma9641
    @yashusharma9641 10 місяців тому

    Blockchain :- 2:19:00
    AI :- 2:10:00

  • @aanchalrathor942
    @aanchalrathor942 10 місяців тому

    Sir ye notes kha se download ho jayenge full fast track batch

  • @yashgadia5620
    @yashgadia5620 7 місяців тому

    1:38:26

  • @AdityaGupta-ob7qo
    @AdityaGupta-ob7qo 11 місяців тому +1

    u r awesome sir....u have a beautiful heart...........

  • @vaibhavsoni256
    @vaibhavsoni256 10 місяців тому +1

    es chapter ko pad ke self doubt hone laga....1 din pura waste kar diya fir bhi yad kuch bhi nahi hai

  • @rahuldahale01
    @rahuldahale01 10 місяців тому

    m bhul gaya tha audit padh raha hu. ese lg raha ha Info tech chl raha hai 🙂.

  • @diyhacksandcraftideas9343
    @diyhacksandcraftideas9343 21 день тому

    best

  • @shreyajakhotia
    @shreyajakhotia 9 місяців тому

    Start 3:25

  • @rushalitrivedi
    @rushalitrivedi 10 місяців тому

    42:41

  • @castudy24
    @castudy24 10 місяців тому

    Pta ni mujhe aisa feel ho rha hai exams mein advantages and disdvantages wala question ayega, wo kaunsa hoga wo nhi bata skta, but feel ho rha hai

  • @kishan2510
    @kishan2510 11 місяців тому +1

    Sir I request please make a video for inter audit

  • @Nandiniraj.pothina
    @Nandiniraj.pothina 11 місяців тому

    How can we get this audit book?

  • @badgad3589
    @badgad3589 11 місяців тому

    Plzz upload the same for intermediate...

  • @mahakkewlani449
    @mahakkewlani449 11 місяців тому +1

    Sir pls for ca inter also.

  • @upmanyusharmaa
    @upmanyusharmaa 10 місяців тому +4

    Thankyou @deepakupadhyay7896 for all your effort to helping others by giving tricks and mnemonics

  • @user-ok7oc4uk9u
    @user-ok7oc4uk9u 11 місяців тому

    Will standards based capters be uploaded here??

  • @someonefromsomewhere6650
    @someonefromsomewhere6650 11 місяців тому

    ICAI ne kya ganda majak kiya hai new syllabus k naam pe jo jo dikha sab daaldiya IT related.

  • @AyushSingh-pl9iw
    @AyushSingh-pl9iw 10 місяців тому

    Third grade chapter sir😅

  • @mypet9686
    @mypet9686 11 місяців тому +1

    Jai shri ram