Auditor's guide to information systems auditing / Richard E. Cascarino. p. cm. Includes index. .. Are frequently much more complex than manual systems, the. Auditor's guide to IT auditing / Richard E. Cascarino. Rev. ed. of: Auditor's guide to information systems auditing. Manual and Automated Systems. Step-by-step guide to successful implementation and control of IT systems— including the Cloud. Many auditors are unfamiliar with the.
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(c) - page 1 of 8 - Get Instant Access to PDF File: 88df93d Auditor's Guide To It Auditing, Second Edition + Software Demo (Wiley. Get Download eBook Auditor's Guide To It Auditing, Second Edition + Software Demo (Wiley Corporate F&a) By Richard E. Cascarino. site. Get Instant Access to PDF File: #88df93d Auditor's Guide To It Auditing, Second Edition + Software Demo (Wiley Corporate F&a) By Richard E.
It is never appropriate to directly name people in the audit report as this may lead to defensiveness which is ultimately counter productive. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
There are four common methods of internal auditing that may be used to determine compliance: System Audits Product Audits System Audits The system audits are best undertaken using the internal audit checklist.
Process Audits The process audit is an in-depth analysis which verifies that the processes comprising the management system are performing and producing in accordance with desired outcomes.
The process audit also identifies any opportunities for improvement and possible corrective actions. Process audits are used to concentrate on any special, vulnerable, new or high-risk processes. Product Audits The product audit may be a series of audits, at appropriate stages of design, production and delivery to verify conformity to any specified product requirements, such as dimensions, functionality, packaging and labelling, at a defined frequency.
Step 1. The templates will help you to assess the status of your existing management system and identify process weakness to allow a targeted approach to prioritizing corrective action to drive improvement.
This audit checklist may be used for element compliance audits and for process audits. If you wish to create separate process audit checklists, select the clauses from the tables below that are relevant to the process and copy and paste the audit questions into a new audit checklist.
The gap analysis checklist highlights the new requirements contained in ISO but it not intended to cover all of the requirements from ISO comprehensively. The unique knowledge obtained about the status your existing quality management system will be a key driver of the subsequent implementation approach.
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Armed with this knowledge, it allows you to establish accurate budgets, timelines and expectations which are proportional to the state of your current management system when directly compared to the requirements of the standards. Your organization may already have in place an ISO compliant quality management system or you might be running an uncertified system. If this is the case, you will want to determine how closely your system conforms to the requirements ISO The results of a gap analysis exercise will help to determine the differences, or gaps, between your existing management system and the new requirements.
Not only will the analysis template help you to identify the gaps, it will also allow you to recommend how those gaps should be filled.
The gap analysis output also provides a valuable baseline for the implementation process as a whole and for measuring progress. Try to understand each business process in the context of each of the requirements by comparing different activities and processes with what the standard requires.
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At the end of this activity you will have a list of activities and processes that comply and ones that do not comply. The latter list now becomes the target of your implementation plan.
Lastly - Prepare the Report A good summary report is the output which is the value of the audit. It deserves an appropriate amount of attention and effort.
As you moved through the audit, you should have noted the issues and improvements you saw. These should have been marked clearly so you are now able to quickly review and capture them as you write the report. These findings and conclusions should be formally documented as part of the summary report.
Too often, the audit report only recites back facts and data the managers already know. The value is in identifying issues and opportunities they do not know! This summary should be reviewed first with the lead auditor, then the Process Owner and Management Team.
Make final revisions and file the audit report and all supporting audit materials and notes.
Gather the whole audit package together, in an organized manner. The rest of the work instructions, flowcharts, notes and relevant papers should be gathered into the audit package as supporting records. All findings should also be documented on your corrective action forms. The audit summary and the corrective action forms should be attached to the audit package, which now becomes the audit record.
Only the summary report and corrective actions need be given to the process owner. Elementary Audit Questions These basic audit questions will help guide the audit in the right direction since the answers they provide often unlock the doors to information the auditor requires in order to accurately assess the particulars of a process. Consider these common audit questions: What are your responsibilities?
How do you know how to carry them out? What kind of training is given to new employees? How is the effectiveness of training evaluated? Are training records maintained? What are the objectives of your processes? What is the quality policy and where is it found? Which documents do you use and are they correct? What outputs does your process create? How are your records maintained?
How do you ensure that products meet the stated requirements? Is customer satisfaction data analyzed? What happens when changes are made to product requirements?
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About this book Step-by-step guide to successful implementation and control of IT systems—including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditing Serves as an excellent study guide for those preparing for the CISA and CISM exams Includes discussion of risk evaluation methodologies, new regulations, SOX, privacy, banking, IT governance, CobiT, outsourcing, network management, and the Cloud Includes a link to an education version of IDEA--Data Analysis Software As networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever.
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Adherence to the following principles are considered to be a prerequisite for ensuring that the conclusions derived from the audit are accurate, objective and sufficient. Email or Customer ID.
State Single Audit
Professional internal auditors are mandated by the IIA standards to be independent of the business activities they audit. Your organization may already have in place an ISO compliant quality management system or you might be running an uncertified system.
Auditors should not skip this step as it provides much needed value to the audit. Skip to Main Content.
Lastly - Prepare the Report A good summary report is the output which is the value of the audit.