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

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1.11. Reasonable Assurance through a Review of Work

In applying due professional care to their work papers, the IS auditor will have their work checked by another auditor to ensure that their conclusions are sound and will stand up to review. Through this second review, the accuracy of the conclusions and identified weaknesses can be reasonably assured. The expectation of a second opinion of their work prior to the issuance of findings and reports keep the IS auditor focused on thorough and understandable documentation and testing work.

1.11.1. The AIC and the Next Level Review of the Work Performed

Wherever feasible, all work papers should be reviewed and approved by another auditor, preferably the next higher level of management in the audit organization. If an audit manager performs a section of the audit work, this section should be reviewed by at least one staff auditor or a peer manager to ensure that all of the work performed reasonably meets the reasonably competent third party test. Work paper comments and concerns related to unclear procedures or conclusions or related to the sufficiency of the evidence should be documented and discussed with the auditor performing the work. These review comments should be presented and cleared in a manner that will not remain part of the permanent work paper files. Notation of the presentation and subsequent clearing of the review comments should be recorded in the chronological log without recording the substance of the comments discussed. ...

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