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What is Ends

Chapter 1

Things the enterprise seeks to accomplish.

Published in Chapter:

Activity: Building the IT Audit Project Plan

Source Title: IT Auditing Using a System Perspective

DOI: 10.4018/978-1-7998-4198-2.ch001

Abstract

To fulfill audit planner responsibilities, the information technology (IT) auditor must determine examinable units using a selection method for engagements. Through synthesis of relevant audit standards and guidelines as well as professional experience, Chapter 1 presents crucial inputs to the IT audit planning process to organize a comprehensive assessment of an IT audit area. Chapter 1 discusses how to obtain an understanding of assurance objectives, enterprise objectives, and business practices for an IT audit project. Moreover, Chapter 1 discusses IT audit materiality, IT audit risk assessment tasks, and presents foundational control appraisal tasks from a system perspective.

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