Information Systems AuditingWhat Is Management?Management ProcessUnderstanding the Organization’s BusinessEstablishing the NeedsIdentifying Key ActivitiesEstablish Performance ObjectivesDecide The Control StrategiesImplement and Monitor the ControlsExecutive Management’s Responsibility and Corporate GovernanceAudit RoleConceptual FoundationProfessionalism within the IS Auditing FunctionRelationship of Internal IS Audit to the External AuditorRelationship of IS Audit to Other Company Audit ActivitiesAudit CharterCharter ContentOutsourcing the IS Audit ActivityRegulation, Control, and Standards