Global Technology Audit Guide 11 - Developing the IT Audit Plan

To this end, Developing the IT Audit Plan can help CAEs and internal auditors:
Understand the organization and how IT supports it.
Define and understand the IT environment.
Identify the role of risk assessments in determining the IT audit universe.
Formalize the annual IT audit plan.

This GTAG also provides an example of a hypothetical organization to show CAEs and internal auditors how to execute the steps necessary to define the IT audit universe.

Prepared by The Institute of Internal Auditors (The IIA), each Global Technology Audit Guide (GTAG) is written in straightforward business language to address a timely issue related to information technology (IT) management, control, and security. The GTAG series serves as a ready resource for chief audit executives on different technology-associated risks and recommended practices.