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What is Fieldwork

Chapter 2

The performance of two distinct classifications, study and evaluation of controls and testing during an assurance engagement.

Published in Chapter:

Activity: Finalizing the IT Audit Project Plan

Source Title: IT Auditing Using a System Perspective

DOI: 10.4018/978-1-7998-4198-2.ch002

Abstract

When addressing IT audit planner responsibilities, the in-charge IT auditor must inscribe and communicate an engagement's objectives, ambit, and examinable units based on an obtained audit area understanding. Through synthesizing relevant audit standards and guidelines as well as professional experience, Chapter 2 presents crucial outputs for completing the IT audit planning process. Chapter 2 discusses issues related to planned compliance and substantive testing and then provides primary documentation requirements of an operational IT audit plan. Chapter 2 also presents IT audit planner tasks when conferencing with the engagement auditee(s) and associated communication distribution.