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IT Auditing: Using Controls to Protect Information Assets by Kevin Wheeler, Mike Schiller, Chris Davis

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CHAPTER 2The Audit Process

In this chapter, we’ll discuss the basic stages of the audit process, how to conduct each one effectively, and the following:

• The different types of internal controls

• How you should choose what to audit

• How to conduct the basic stages of the audit

• Planning

• Fieldwork and documentation

• Issue discovery and issue validation

• Solution development

• Report drafting and issuance

• Issue tracking

This chapter is not intended to be an “Auditing 101” course, because entire volumes have already been written on that topic. Nor is it intended to be a recitation of auditing standards and guidelines, which also are subjects of other books. This chapter will, however, provide some guidance on how best to execute the audit ...

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