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Audit steps, objectives and types (Types of Audit (Compliance audits…

- - - - Execute audit tasks against the plan
    - - Audit tasks across timeline optimizing resource use realistic estimate of time requirements with proper consideration given to auditee.
    - - Considering project-specific risk
    - - Actual progress vs. Planned audit steps
        To ensure challenges managed proactively
        and scope completed within time and budget.
- - - - often involve substantive testing and Risk and control based audit approach
  - - - IS audits of application controls or logical security systems
  - - - Related to
        Financial reporting
        Asset safeguarding
        Efficiency
        Compliance
        
        Performed by external and internal auditors
        Include Compliance test of internal controls and substantive steps of audit
  - - - achieve organizational goals effectively
      - provide relevant and reliable
        information,
      - maintain data and
        system integrity and availability,
      - safeguard assets
      - internal controls that provide reasonable assurance that business, operational and control objectives will be met and that undesired events will be prevented, or detected and corrected, in a timely manner.
  - - - Internal controls examined by Service auditor and opinion formed in form of report, which then can be relied on by the IS auditor of the entity that utilizes the services of the service organization
  - - - May be ordered by Law enforcement and judicial authorities.
        
        IS auditor possessing the necessary skills can assist the information security manager in
        performing forensic investigations and conduct the audit of the systems to ensure compliance with the evidence collection procedures for forensic investigation.
- - - - Define audit objective
        
        Set audit Scope
        
        Perform Preaudit Planning
        
        Determine procedures
  - - - Test Controls
        
        Issue Discovery and validation
        
        Document results
  - - - Draft reports
        
        Issue report
        
        Follow up
- - - - Program >
        
        Audit Objective >
        
        Audit procedure >
        
        Audit tests >
        
        Evaluation of Control Strength and Weakness >
        
        Gather Audit evidence