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CISA® Certified Information Systems Auditor®: Study Guide, Third Edition by David Cannon

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Differentiating Between Auditor and Auditee Roles

There are only two titles for persons directly involved in an audit. First is the auditor, the one who investigates. Second is the auditee, the subject of the audit. A third role exists that is normally outside of the audit, known as the client. ISACA refers to these as audit roles versus nonaudit roles.

Let’s clarify the titles and basic roles of these people by their relationship to the audit. We can refer to them as members of the following categories:

Auditor The auditor is the competent person performing the audit.

Auditee The organization and people being audited are collectively called the auditee.

Client The client is the person or organization with the authority to request the audit. ...

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