Auditing Information Systems, Second Edition

Chapter 3. Information Systems Audit Program

Audit programs are necessary to perform an effective and efficient audit. Audit programs are essentially checklists of the various tests that auditors must perform within the scope of their audits to determine whether key controls intended to mitigate significant risks are functioning as designed. Based on the results of the tests performed, the auditor should be able to determine the adequacy of the controls over a particular process.