Auditing IT Infrastructures for Compliance, 3rd Edition

Acknowledgment of Responsibilities and Accountabilities

Auditing is the process of examining systems to verify they are in compliance with defined policies. In short, auditing ensures that activities comply with policy. This process provides value only when it objectively reviews evidence of actions. An auditor who overlooks any evidence of noncompliance isn’t effective. Because of the potential of negative findings, it is important that all parties engaged in auditing activities understand their responsibilities to the audit process.

Do not view auditing simply as a search for problems. Auditing is an opportunity to identify noncompliance issues before they escalate and possibly cause damage. This positive attitude toward auditing must start ...