CISA Certified Information Systems Auditor All-in-One Exam Guide, Fourth Edition, 4th Edition

CHAPTER 3

The Audit Process

This chapter covers CISA Domain 1, “Information Systems Auditing Process,” and discusses the following topics:

•   Audit management

•   ISACA auditing standards and guidelines

•   Audit and risk analysis

•   Internal controls

•   Performing an audit

•   Control self-assessments

•   Audit recommendations

The topics in this chapter represent 21 percent of the CISA examination.

The IS audit process is the procedural and ethical structure used by auditors to assess and evaluate the effectiveness of the IT organization and how well it supports the organization’s overall goals and objectives. The audit process is backed up by the Information Technology Assurance Framework (ITAF) and the ISACA code of ethics. The ITAF ...