Information Systems Auditing: The IS Audit Planning Process

Information Systems Auditing: The IS Audit Planning Process is part of an electronic booklets series providing comprehensive IS audit planning, study, evaluation, and testing methods. Systemically, the series covers major steps in the IS audit processes not chronicled in ISACA standards and guidelines. In terms of content, these monographs convert selected audit standards into practical applications using detailed examples. These monographs also allow auditors to understand various steps and processes required to adequately initiate, document, and compile IT audit phases. Through these study assistants, a CISA student will acquire an appreciation for IT financial statement, government, and external auditing. Collectively, these monographs function as study guides for CISA examination preparation as well as audit reference manuals.

IS audit area planning mastery reflects professional experience and training. Regarding subject mastery, this booklet contains a detail plan preparation, documentation, and presentation process for IS audits; which can be translated, if practiced, into professional experience. Chronologically, this monograph describes required audit steps performed during an audit area assignment. Specifically, audit objectives, risk, and materiality, are described from an ISA’s perspective, while simultaneously presenting other equivalent audit standards and guidelines. Furthermore, auditor opening conference communication is discussed at this monograph’s conclusion.