February 2011
Intermediate to advanced
512 pages
15h 37m
English
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 ...