CISA Certified Information Systems Auditor Study Guide

Chapter 9Conducting a Professional Audit

The goals and structure of this chapter are slightly different from the rest of this book. Whereas Chapters 1 through 6 convey information to the CISA candidate, in this chapter, the focus shifts to the professional world of the information systems (IS) auditor. It addresses the nature of different professional engagements common to IS auditors. We review the stages of, and responsibilities involved in, performing a risk-based IS audit for both internal and external auditors. This chapter also serves to introduce and frame examples of professional situations that may challenge an auditor.

This chapter reviews the process of performing an IS audit, and in doing so, it identifies how sections of the study materials in this book can be applied in the real world. By bringing the subject of conducting an IS audit “up a level,” we provide associations between concepts found in the main chapters in this book so that you have real-life examples of a number of these concepts. These real-world descriptions should help solidify the material you learned from the rest of this book and should hopefully assist you in recalling information while studying and sitting for the test.

Further, you can use this chapter as a guide (or adapt it to create a checklist) when performing or participating in an IS audit. The material here is based on methods used in professional environments that have succeeded in achieving high client satisfaction ratings and delivering ...