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The CISA® Prep Guide: Mastering the Certified Information Systems Auditor Exam by John Kramer

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Chapter 7. Business Process Evaluation and Risk Management

This chapter will examine the business process aspects of the information systems auditor's skill requirements and knowledge tool set. The knowledge of this subject matter comprises 15 percent of the CISA exam's content. To be proficient at this set of processes, you must develop intuitive reasoning skills and be able to understand the business compromises and basis for those decisions that are not black and white but many shades of gray. Unlike Chapter 2 where we examined the management processes from an IS perspective, this chapter focuses on the business risks and controls and their management from a business perspective. You will need to master this perspective in order to communicate effectively with the business management — that is the ultimate consumers of your product — if for no other reason. Many of your conclusions and opinions in this area will be based on the documented direction set forth by the business objectives and goals, so you will need these items as a basis for beginning your work in this area.

Understanding every business process and the best practices for the business management of them is beyond the scope of this book and unique to each individual business in many aspects. The Key Performance Indicators (KPIs) that are the drivers for a business process will vary according to the business and the management style. Knowing these two things well about a business before beginning an evaluation of ...

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