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

Preplanning Specific Audits

The audit charter allows the delegation of an audit to an external organization via an engagement letter. The engagement letter helps define the relationship to an independent auditor for individual assignments. The letter records the understanding between the audit committee and the independent auditor.

The primary difference between an engagement letter and an audit charter is that an engagement letter addresses the independence of the auditor.

Engagement letters should include the following:

• All points outlined in the audit charter
• Independence of the auditor (responsibility)
• Evidence of an agreement to the terms ...