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CISA® Certified Information Systems Auditor®: Study Guide, Third Edition by David Cannon

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Understanding the Purpose of an Audit

An audit is simply a review of past history. The IS auditor is expected to follow the defined audit process, establish audit criteria, gather meaningful evidence, and render an independent opinion about internal controls. The audit involves applying various techniques for collecting meaningful evidence, and then performing a comparison of the audit evidence against the standard for reference.

If the assertions of management and the auditor’s report are in agreement, you can expect the results to be truthful. If management assertions and the auditor’s report do not agree, that would signal a concern warranting further attention.

Your key to success in auditing is to accurately report your findings, whether ...

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