CISA Certified Information Systems Auditor Study Guide

Chapter 2The Audit Process

THE CERTIFIED INFORMATION SYSTEMS AUDITOR (CISA) OBJECTIVES REPRESENT 18% OF THE MATERIAL COVERED ON THE EXAM AND INCLUDE:

• Domain 1: Information Systems Auditing Process

• A. Planning
  • 1. IS Audit Standards, Guidelines, and Codes of Ethics
  • 2. Business Processes
  • 3. Types of Controls
  • 4. Risk-Based Audit Planning
  • 5. Types of Audits and Assessments
• B. Execution
  • 1. Audit Project Management
  • 2. Sampling Methodology
  • 3. Audit Evidence Collection Techniques
  • 4. Data Analytics
  • 5. Reporting and Communication Techniques6. Quality Assurance and Improvement of the Audit Process
• Supporting Tasks
  • 1. Plan audit to determine whether information systems are protected, controlled and provide value to the organization.
  • 2. Conduct audit in accordance with IS audit standards and a risk based IS audit strategy.
  • 3. Communicate audit progress, findings, results and recommendations to stakeholders.
  • 4. Conduct audit follow-up to evaluate whether risks have been sufficiently addressed.
  • 36. Utilize data analytics tools to streamline audit processes.
  • 39. Evaluate potential opportunities and threats associated with emerging technologies, regulations and industry practices.

The topics in this chapter represent 18 percent of the CISA examination.

The information system (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 its overall goals and objectives. ...