What is Audit Criteria

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.