3: The Audit Process
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The types of sampling include statistical sampling, judgmental sampling, attribute sampling, variable sampling, stop-or-go sampling, discovery sampling, and stratified sampling The IS auditor needs to understand the meaning of confidence coefficient, sampling risk, precision, expected error rate, sample mean, sample standard deviation, and tolerable error rate An audit report usually includes a cover letter, introduction, summary, audit description, list of systems examined, interviewees, evidence, explanation of sampling techniques, findings, and recommendations The types of risks that are related to audits include control risk, detection risk, inherent risk, overall audit risk, and sampling risk External auditors may be needed when the organization lacks specific expertise or resources to conduct an internal audit However, some regulations and standards require external, independent audits
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The audit function in an organization should be defined and described in a charter The audit program and audit strategy should support the organization s mission and objectives, and facilitate business development and growth Auditors need to establish and maintain technical competence so that they can effectively evaluate technical controls and identify technical control risks They will need to attend periodic training in the technologies in use by the organization, as well as in emerging technologies that the organization may use in the future The ISACA code of ethics defines the standards of behavior and conduct for IS auditors The ISACA auditing standards framework defines mandatory audit standards, guidelines that contain suggestions for implementing the standards, and procedures that can be used to audit information systems All persons who hold the CISA designation are required to uphold the ISACA code of ethics; violations will result in investigations and possible disciplinary actions, including expulsion IS auditors need to perform a risk analysis as an integral part of an audit project in order to identify risk areas that require additional audit resources The result of the risk analysis will help the auditor to build a complete audit plan that includes the right level of activities to be carried out during the audit Internal controls are the policies, procedures, mechanisms, systems, and other means designed to reduce risk and facilitate the achievement of business objectives Controls are classified in several different ways that describe how they are designed to control behaviors and outcomes Internal control objectives are statements of desired states and outcomes in the organization They are supported by one or more controls that ensure the realization of control objectives Controls are measurable and can be defined and enforced with processes, procedures, or automatic mechanisms within information systems IS control objectives resemble internal control objectives, but are focused on the desired states and outcomes within the context of information systems General computing controls are controls that are applied across an entire IS environment An organization will likely have additional controls that are applied to individual applications or components in the environment
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CISA Certified Information Systems Auditor All-in-One Exam Guide
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An audit is the planned, methodical evaluation of controls and control objectives A key activity in an audit is the identification and acquisition of evidence that supports the operation of controls and helps the auditor reach a conclusion about the effectiveness of a control IS auditors generally develop and follow an audit methodology, which is a process that ensures consistent audits from start to finish Evidence is the information collected by the auditor during the course of the audit The reliability and relevance of evidence helps the auditor reach sound conclusions on the effectiveness of controls and control objectives Sampling is the technique used when it is not feasible to test an entire population of transactions Sampling techniques need to be carefully considered so that they accurately represent the entire population Computer-assisted audit techniques (CAATs) are used to automate sampling and analysis of information in complex application environments CAATs can help to analyze and correlate data that would be too difficult to perform manually The audit report is the work product of the audit project It contains a summary, a description of evidence gathered, and findings and conclusions In IS audits, materiality is the threshold where control deficiencies make it possible for serious errors, omissions, irregularities, or illegal acts to occur A control self-assessment is an activity used by an organization to take ownership of controls and make improvements in the implementation of its controls through workshops and other activities
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