A Structured Approach to IT Auditing: Model Based Development of Audit Terms of Reference

The Audit Terms of Reference (AToR) is the basic instrument used in the audit process, but lack of coherence and profundity of criteria within the AToR, or an incorrect scope and delineation of an IT object to be audited, may lead to deficiencies and cause IT audit risks. This study provides a solution to the problem using a principle-based approach centered on a conceptual framework consisting of three components: structure, content and form. Making it possible to assign a specific type of audit principle to a specific layer of the structure and providing guidance in selecting and formulating audit principles, this record will interest professionals and academics alike.