Chapter 11Information system audit strategy
Since these mysteries are beyond us, let us pretend to be their organizers.
Cocteau, Les Mariés de la Tour Eiffel
In the finance audit world, the word strategy is used for an audit work. The term strategy here refers to the actions taken by the audit committee or the head of the internal audit team or the partner in charge of an external audit company, to define the main lines of analysis for the following quarters. While doing so, the information audit strategy is for auditors about keeping the right balance between staying independent while avoiding unnecessary costs. Staying independent is key for two main reasons. The first one is that the auditors must have a ...
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