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The Basics of IT Audit by Stephen D. Gantz

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Chapter 4

External Auditing

In direct contrast to internal audit practices and expected outcomes, external auditing is driven by a different type of motivation (compliance) with a different desired result (approval/pass/certification). This chapter describes external auditing in a structure similar to that in Chapter 3, providing information on external audit drivers and rationale, the benefits organizations expect from it, and challenges and drawbacks in undergoing external audits. The scope of this chapter includes common types of external audits and the purposes behind them, with a discussion of benefits and drawbacks to external auditing. It also discusses the organizations (audit firms) and individuals who conduct external audits, noting ...

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