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

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Overview of Business Process Reengineering

One of the principles in business that remains constant is the need to improve your processes and procedures. Most trade magazines today contain discussions of the detailed planning necessary for implementing change in an organization. The concept of change must be accepted as a fundamental principle. Terms such as business evolution and continuous improvement ricochet around the room in business meetings. It’s a fact that organizations which fail to change are destined to perish.

As a CISA, you must be prepared to investigate whether process changes within the organization are accounted for with proper documentation. All internal control frameworks require that management be held responsible for safeguarding ...

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