Audit Planning - created from Mind Map

Seite 1

Annual Planning

Steps to perform Audit Planning

Effect of laws and regulations on IS audit planning

Gain understanding of the business

Steps an IS auditor could take to gain an understanding of the business include:

Reading background material including industry publications, annual reports and independent financial analysis reports

Reviewing prior audit reports or IT-related reports (from external or internal audits, or specific reviews such as regulatory reviews)

Reviewing business and IT long-term strategic plans

Interviewing key managers to understand business issues

Identifying specific regulations applicable to IT

Identifying IT functions or related activities that have been outsourced

Touring key organization facilities

Understand changes in business environment

Review Prior work papers

Identify stated contents such as policies, standards

Peform risk analysis

set audit scope and objectives

Develop the audit approach / strategy

Assign personnel resources to the audit

address engagement logistics