Cisa Exam Review

Front 1

audit charter

Back 1

an overarching document that covers the entire scope of audit activities in an entity

Front 2

engagement letter

Back 2

more focused on a particular audit exercise that is sought to be initiated in an organization with a specific objective in mind

Front 3

short term audit planning

Back 3

takes into account audit issues that will be covered during the year

Front 4

long term audit planning

Back 4

related to audit plans that will take into account risk-related issues regarding changes in the organization's IT strategic direction that will affect the organization's IT environment

Front 5

steps to perform audit planning

Back 5

1. gain an understanding of the business's mission, objectives, purpose and processes, which include information and processing requirements such as availability, integrity, security and business technology, and information confidentiality.
2. identify stated contents such as policies, standards and required guidelines, procedures and organization structure.
3. perform a risk analysis to help in designing the audit plan.
4. set the audit scope and audit objectives
5. develop the audit approach or strategy.
6. assign personnel resources to the audit
7. address engagement logistics.