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What is Audit Finding

Chapter 3
IT Auditing Using a System Perspective
The inscription of a discrepancy between what should be and what is regarding internal controls, standards, policies and procedures, laws, regulations, effectiveness, as well as efficiency within the organization under examination.
Published in Chapter:
Activity: Studying the IT Audit Area Controls
Copyright: © 2020 |Pages: 27
DOI: 10.4018/978-1-7998-4198-2.ch003
Abstract
At inception, the study of control processes demands an IT auditor identify and relate applicable auditing standards to control activities. An IT audit controls study produces sufficient audit area documentation, demonstrating a comprehensive investigation concerning IT and related manual processes associated with the defined auditable units. Most business processes have control measures assisting in accomplishing the audit area's control objectives. Chapter 3 covers the IT audit study of control activity through presenting tasks addressing internal and external control systems, general and application controls, as well as laws and regulations. Additionally, Chapter 3 discusses the documentation of audit evidence.
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