Domain_1_Information_System_Auditing_Process_Presentation.pptx

an intro

1. Domain 1: Information System Auditing Process CISA Review Manual 27th Edition

2. Overview The information systems (IS) auditing process encompasses the standards, principles, methods, guidelines, practices and techniques that an IS auditor uses to plan, execute, assess and review business or information systems and related processes. An IS auditor must have a thorough understanding of this auditing process as well as IS processes, business processes and controls designed to achieve organizational objectives and protect organizational assets.

3. Domain 1 Exam Content Outline Part A: Planning 1. IS Audit Standards, Guidelines and Codes of Ethics 2. Business Processes 3. Types of Controls 4. Risk-based Audit Planning 5. Types of Audits and Assessments Part B: Execution 1. Audit Project Management 2. Sampling Methodology 3. Audit Evidence Collection Techniques 4. Data Analytics 5. Reporting and Communication Techniques 6. Quality Assurance and Improvement of the Audit Process

4. Learning Objectives/Task Statements Within this domain, the IS auditor should be able to: • Plan an audit to determine whether information systems are protected, controlled, and provide value to the organization. • Conduct an audit in accordance with IS audit standards and a risk-based IS audit strategy. • Communicate audit progress, findings, results and recommendations to stakeholders. • Conduct audit follow-up to evaluate whether risk has been sufficiently addressed. • Evaluate IT management and monitoring of controls. • Utilize data analytics tools to streamline audit processes. • Provide consulting services and guidance to the organization in order to improve the quality and control of information systems. • Identify opportunities for process improvement in the organization’s IT policies and practices.

5. Suggested Resources for Further Study • ISACA, Audit/Assurance programs, www.isaca.org/auditprograms • ISACA COBIT® Focus, http://www.isaca.org/COBIT/focus/Pages/FocusHome.aspx • ISACA, ITAFTM: A Professional Practices Framework for IS Audit/Assurance, www.isaca.org/ITAF