Chapter 5

Types of Audits

This chapter defines and gives examples of the major types of auditing where IT-centric examinations are involved, including financial, operational, certification, compliance, and IT-specific audits. It builds on information presented in previous chapters about why organizations perform different kinds of audits and aligns organizational audit needs to relevant standards, guidance, and internal and external drivers. It also identifies the organizational elements that different types of audits typically address to reinforce understanding of how control-focused auditing can differ from process or organizational audits. This chapter distinguishes between internal and external auditing where necessary to highlight variations ...

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