CHAPTER 2The Audit Process
In this chapter, we’ll discuss the basic stages of the audit process, how to conduct each one effectively, and the following:
• The different types of internal controls
• How you should choose what to audit
• How to conduct the basic stages of the audit
• Planning
• Fieldwork and documentation
• Issue discovery and issue validation
• Solution development
• Report drafting and issuance
• Issue tracking
This chapter is not intended to be an “Auditing 101” course, because entire volumes have already been written on that topic. Nor is it intended to be a recitation of auditing standards and guidelines, which also are subjects of other books. This chapter will, however, provide some guidance on how best to execute the audit ...
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