The Social Media Audit
Following is a sample audit program that can be used in reviewing a company’s social media activities. Broad areas of review have been identified. For each area we have also provided the objective of the tests related to that area, some general documents which might be reviewed, various audit steps to support the objective, and the purposes of the audit step. In building this audit program, we have made a few assumptions.
The first is that the reader is working in an environment where a basic audit approach already exists. Accordingly, this is not a comprehensive audit program and does not include such basic steps as notifying management that the audit will be taking place, preparing an initial information request, clearing review notes, or scheduling a meeting to review results. Rather, it focuses on the reviews and tests that might be included.
The second is that the organization under review has a comprehensive structure—board of directors, oversight committees, and so on. If that is not the case, the auditor should recognize the purpose of the function being reviewed and verify that this purpose is similarly accomplished within the alternate structure.
Third, this program is designed for an organization that is planning to fully participate in social media. If the organization under review has determined it will not participate in an area described in this chapter, the auditor must decide whether it is an area that is critical to the control ...