This chapter discusses the following topics
• Audit management
• ISACA auditing standards, procedures, and guidelines
• Audit and risk analysis
• Internal controls
• Performing an audit
This chapter covers CISA Domain 1, “The Process of Auditing Information Systems.” The topics in this chapter represent 14 percent of the CISA examination.
The IS audit process is the procedural structure used by auditors to assess and evaluate the effectiveness of the IT organization and how well it supports the organization’s overall goals and objectives. The audit process is backed up by the framework that is the ISACA code of ethics, audit standards, guidelines, and audit procedures. This framework is used to ensure that auditors ...