Registration Time: 13:15
Sessions Time: 13:30- 15:30  including a 15-minute break
Speakers: Mr Ramon Cutajar, Ms Juliet Peneranda & Ms Glinda Salvador
Venue:   Online Webinar

Participation Fees 
MIA Members: €28.00

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

In today’s digital audit environment, financial statements are only as reliable as the IT systems that produce them. To reflect this, ISA 315 (Revised) requires auditors to assess technology-related risks when identifying potential misstatements. This training session demonstrates how robust IT controls underpin the integrity of financial statements across industries. It equips participants with practical guidance on identifying key business processes and their supporting IT applications, determining when to involve an IT specialist, and recognizing where IT-related risks of material misstatement may arise.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Attendees will explore IT general controls (ITGCs), IT application controls (ITACs), and IT-dependent manual controls (ITDMs), along with methods for assessing the reliability of information provided by the entity (IPE) and leveraging data analysis techniques for deeper audit insights. The session also covers strategies for addressing ineffective ITGCs, common IT control exceptions and their mitigating measures, and how to translate technical IT findings into their potential impact on financial statements. In addition, it examines frequent challenges encountered in IT audits and provides practical guidance on how to overcome them.

Why is the session of relevance to our members?

As the Malta Institute of Accountants continues to emphasize digital competency, this session bridges the gap between traditional bookkeeping and modern systems auditing. Participants will gain a clear methodology for assessing IT risks under the revised ISA 315, helping ensure audit files stand up to Quality Assurance reviews. Members will earn structured CPE hours, while non-members—including financial controllers, internal auditors, and IT managers—will gain valuable insight into what external auditors look for. By aligning internal IT protocols with financial reporting requirements, attendees can streamline the audit process, reduce year-end surprises, and ensure their organization’s digital infrastructure supports, rather than hinders, financial transparency. 

Target Audience

• External and internal auditors

• Practicing accountants

• Prospective accountancy students

• Audit trainees and junior associates

• Financial controllers and compliance officers involved in audit processes

Speaker's Profile

Ramon Cutajar is a Partner in the advisory division of his firm, where he leads engagements focused on IT systems and security reviews, cybersecurity assessments, and ICT Governance, Risk, and Compliance (GRC). Ramon brings a unique blend of financial acumen and technical insight to the field of IT audit and cyber risk management.
A graduate of the University of Malta and a qualified ACCA accountant, Ramon began his career in 1999 in the hospitality sector. He is a Certified Public Accountant, a Certified Information Systems Auditor (CISA), and a Certified Information Systems Security Professional (CISSP), combining the audit discipline with advanced cybersecurity expertise.
Ramon’s cross-functional background enables him to bridge the gap between technical teams and executive leadership, helping organizations strengthen their cyber resilience and meet regulatory expectations.

Juliet joined Forvis Mazars as an IT auditor. Juliet has experience also as an Information Security Officer with 4+ years of experience developing and implementing security solutions in fast-paced environments. Skilled in auditing, data analytics, risk management, and incident handling.
Juliet’s academic qualifications include CPA, CISA, PECB ISO/IEC 27001 Lead Auditor (exam passer), Certified in Cybersecurity (CC) and CompTIA Security+.

Glenda recently joined Forvis Mazars as an IT auditor. Glenda worked as an IT Audit Manager for Big Four firm in the Philippines. She has obtained meaningful experience in Information Risk Management in External Audit, System Post-Implementation Review, Cybersecurity and Maturity Assessment, and Service Organizational Control (SOC 1 Type II). She also gained significant experience in Internal Audit for an Airline company.
Glenda’s academic qualifications include Certified in Cybersecurity (CC) – ISC2, CISA and a Certified Public Accountant (Philippines),

EVeNT CPE COMPETENCies

2  Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.