IT Auditing Using Controls to Protect Information Assets, Third Edition, 3rd Edition

CHAPTER 2

The 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 ...