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IT Auditing - Coggle Diagram
IT Auditing
Audit Procedures
Inspection
The physical examination of the item of interest
Tracing/Vouching
Observation
Observe the evidence/client control
Inquiry
Written or representation evidence from client
Confirmation
Written or representation evidence from independent third party
Positive/Negative confirmation
Recalculation
Recheck the computation performed by clients
Computer-Assisted Audit Techniques(CAATs)
Reperformance
Performed internal control procedure
Analytical procedures
Compare the current result to get the expectation results
Finacial Auditor
Income statement
Balance sheet
Cash flow statement
Sustainability report
Auditor's report
data and accounting entries
What To Audit
Services
Infrastructure
Mission functions and business processes
Technology components
Business units
Evaluation/Conclusion
Professional skepticism
Appropriateness
Sufficiency
Source of Evidence
Provider qualifications
Objectivity
Consistency
Due professional care
Awareness of fraud
Definition
Stuff auditors gather to support their opinion on the presentation
Must be documented
Must support risk at certain level
Audit procedures addresses
Relevancy & Reliability
Sample size & techniques
Sufficiency
Timeliness Addresses
When to perform procedurers
Part of period covered
scoping