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CISA® Certified Information Systems Auditor™ Study Guide, Second Edition by David L. Cannon

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Chapter 2. Audit Process

THE OBJECTIVE OF THIS CHAPTER IS TO ACQUAINT THE READER WITH THE FOLLOWING CONCEPTS:

  • Developing and implementing a risk-based audit strategy

  • Understanding how to structure an audit

  • Implementing the principles of quality into audit activities

  • Planning required for specific audits

  • Implementing risk management and control practices while maintaining independence

  • Understanding qualifications and competence requirements

  • Conducting audits in accordance with standards, guidelines, and best practices

  • Knowing the types of controls and how they are implemented

  • Understanding the effect of pervasive controls on audits

  • Acquiring and using proper audit evidence

  • Understanding the new challenge of electronic discovery

  • Dealing with conflict, potential ...

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