By Sid Jacobson, Richard H. Goldwater, Victor Gorelick, Nelson Ribiero, Michael J. Pellowski
Archie's Double Digest #151 - June 2004
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Additional info for Archie's Double Digest 151 (June 2004)
The organ·i za~ i ol l , the intended recipients and any. rcstrtctions 0 11 ·circul~tioll . . - The audit rep0l1 should state the scope, objectives, period of cov~mge and the nature, timing and extent of the audit work performed. - The rcpot1 should state the findings, concl usions and recolllmendat ions, and any rcscrvations, qltulifications or limitations in scope that the IS auditor has wiih respect to the audit. - The IS audi to r should have suffi cient and appropriate audit evidence to suppon the results reported.
To consider changes to the ri sk cnvi romnent C. To provide inputs for doclll11cntmion of the audit char'ter D. To ident ify Ihe applicable IS audit standards 1-7 Which of the followi ng is MOST efTeetive lo r implementing a control seff-assessmel1l (CSA) wi thin business units? J\. The audi t scope, with goals and objecti ves B. A request rrolll management 10 perform an aud it A, Informal peer reviews C. The approved a"dit charter B. Fncilitated workshops C. Process fl ow narratives D. Data flow diagrams D.
7) to provide JT·related cont rol assurance to the financia l or management auditors. Therefore, the audit charter may include IS aud it as an audit support funct ion. The charter should clearly stme management's respons ibility and objectives for, and delegati on of authority to, the IS aud it fUllction. This document should outline the overall aut hority, scope and responsibilities orthe audi t functi on. The highest levcl-of management and th e audit committee, if one exists, should approve this charlcr.
Archie's Double Digest 151 (June 2004) by Sid Jacobson, Richard H. Goldwater, Victor Gorelick, Nelson Ribiero, Michael J. Pellowski