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1.2.1 , 2.2.1 IS INTERNAL AUDIT FUNCTION
3.2.1 (Steps of audit…
1.2.1 , 2.2.1 IS INTERNAL AUDIT FUNCTION
3.2.1
should be established by an audit charter approved by the board of directors and the audit committee (senior management, if these entities do not exist)
Audit Charter
should clearly state management’s responsibility and objectives for, and delegation of authority to, the IS audit function.
The responsibility, authority and accountability of the IS audit function should be appropriately documented in an audit charter or engagement letter.
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AUDIT PLANNING
The audit plan can then be constructed to include all of the processes that are rated “high,” which would represent the ideal annual audit plan
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Includes
Long term planning
audit plans that will consider risk-related issues regarding changes in the organization’s IT strategic direction that will affect the organization’s IT environment.
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Steps of audit planning
• Gain an understanding of the Organization’s mission, objectives, purpose and processes,which include information and processing requirements such as and
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• Gain an understanding of the organization’s governance structure and practices related to the audit objectives.
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• Identify stated contents such as policies, standards and required guidelines, procedures, and organization structure.
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Mission : Develop opportunities for future needs. for e.g. Become the preferred supplier of IT systems to the organization.