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3: The Audit Process
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in the integrity of the third-party organization s services In the United States, a Statement of Accounting Standards No 70 (abbreviated SAS70) audit can be performed on a service provider s operations, and the audit report transmitted to customers of the service provider The SAS70 standard was developed by the American Institute of Certified Public Accountants (AICPA) for the purpose of auditing third-party service organizations that perform financial services on behalf of their customers Pre-audit While not technically an audit, a pre-audit is an examination of business processes, IS systems, and business records in anticipation of an upcoming external audit Usually, an organization will undergo a pre-audit in order to get a better idea of its compliance to a law, regulation, or standard prior to an actual compliance audit An organization can use the results of a pre-audit to implement corrective measures, thereby improving the outcome of the real audit
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It is important for IS auditors to understand the distinction between compliance testing and substantive testing These two types of testing are defined here Compliance testing This type of testing is used to determine if control procedures have been properly designed and implemented, and that they are operating properly For example, an IS auditor might examine business processes, such as the systems development life cycle, change management, or configuration management, to determine if information systems environments are properly managed Substantive testing This type of testing is used to determine the accuracy and integrity of transactions that flow through processes and information systems For instance, an IS auditor may create test transactions and trace them through the environment, examining them at each stage until their completion IS audits sometimes involve both compliance testing and substantive testing The audit objectives that are established will determine if compliance testing, substantive testing, or both will be required
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An audit methodology is the set of audit procedures that are used to accomplish a set of audit objectives An organization that regularly performs audits should develop formal methodologies so that those audits are performed consistently, even when carried out by different personnel The phases of a typical audit methodology are described in the remainder of this section
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Determine the business process, information system, or other domain to be audited
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CISA Certified Information Systems Auditor All-in-One Exam Guide
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Identify the purpose of the audit For example, this may be an audit that is required by a law, regulation, standard, or business contract Or this may be an audit to determine compliance with internal control objectives to measure control effectiveness
Type of Audit
Identify the type of audit that is to be performed This may be an operational audit, financial audit, integrated audit, administrative audit, compliance audit, forensic audit, or a security provider audit
Audit Scope
The business process, department, or application that is the subject of the audit needs to be identified Usually, a span of time needs to be identified as well so that activities or transactions during that period can be examined
Pre-Audit Planning
Here, the auditor needs to obtain information about the audit that will enable her to establish the audit plan Information needed includes: Location(s) that need to be visited A list of the applications to be examined The technologies supporting each application Policies, standards, and diagrams that describe the environment This and other information will enable the IS auditor to determine the skills required to examine and evaluate processes and information systems The IS auditor will be able to establish an audit schedule and will have a good idea of the types of evidence that are needed The IS audit may be able to make advance requests for certain other types of evidence even before the on-site phase of the audit begins
Audit Statement of Work
For an external audit, the IS auditor may need to develop a statement of work or engagement letter that describes the audit purpose, scope, duration, and costs The auditor may require a written approval from the client before audit work can officially begin
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