From the course: CISA Cert Prep: 1 Auditing Information Systems for IS Auditors

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IS audit process

IS audit process

From the course: CISA Cert Prep: 1 Auditing Information Systems for IS Auditors

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IS audit process

- [Presenter] Alright, let's talk about the IS Audit Process. So, in a typical process, you start with defining requirements. And for that you identify the drivers that are giving birth to these requirements. So, like regulatory drivers, are you having to comply with Sarbanes-Oxley or PCI or some other driver, some other law that the organization has to live under? Have you done some business risk assessment? Have you gotten the output of some assessment that says you need to do this better or you need to do that or you need to test for compliance with this? Are you having to live with some kind of framework like COBIT or COSO and are there controls from that particula framework that you now want to implement or tests that have been implemented? And that really is the name of the game, controls, what controls are we going to audit? That's what audits are about, checking to make sure something is there and whether it's sufficient or not. Preparing checklists is probably one of the most…

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