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

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Chapter 2. Management, Planning, and Organization of Information Systems

Now that you have a solid foundation in the audit process itself, the approach to the subsequent chapters will differ slightly from the first. The rest of the material in this book is about what to audit not how to do it. It will be assumed that you understand how to identify risks and build an audit plan from the information provided. Testing tips will be provided, in some cases, but mostly there will be a description of what the key issues are and what should be in place. This can be used as a reference against what you find (what is) when evaluating these processes in a business setting. The intent here is to impart knowledge about the practices themselves with the understanding that what is determined to be material and which findings are significant will be the result of your risk assessment and management communication processes. Once you have an understanding of the expected processes and what should be found in practice, you then will be able to build an audit program that looks for the related control weaknesses in support of your particular audit objectives. The audit objectives may be pointed out as we go along but in most cases, the objective will be to ensure that these processes are in place, working efficiently, and designed to meet the tactical and strategic needs of the business. Keywords to look for are needs to be, should be, is responsible, and are required in some form.

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