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Audit Program (Audit Step (Define audit objective, Perform pre-audit…
Audit Program
Audit Step
Define audit objective
Perform pre-audit planning
Determine audit scope
Determine audit procedures & step for data gathering
Determine audit subject
Audit & Assurance Programs
Objectives
To formally document audit procedures
Create procedures that easy to use by internal & external auditor
Document type of testing
Meet general audit standards that relates to planning phase in audit process
Assurance
For activities, to provide user/reader assurance over subject matter
Audit
Inspection & verification to check standards are followed
Records are accurate
Effectiveness and efficiency are met
Minimum skill to develop
Good understanding of enterprise & categorize type of risk
IT space and component and knowledge of technologies
The relationship between business risk & IT risk
The different procedures of IS control and method of evaluation
Audit Process
Planning >> Documentation >> Reporting
Auditor gathers evidence
evaluate IC based on evidence
Ensure effective operations
Assure stakeholders of - financial, operational & ethical of org
Compliance with legal & regulations
Def : performed to meet objectives & contains step by step audit procedures and instructions