CISA REVIEW The material provided in this slide

Transcript:CISA REVIEW The material provided in this slide:
CISA REVIEW The material provided in this slide show came directly from Certified Information Systems Auditor (CISA) Review Material 2010 by ISACA. CISA REVIEW Chapter 1 – Learning Objectives Develop and implement a risk-based IS audit strategy for the organization in compliance with IS audit standards, guidelines and best practices. Plan specific audits to ensure IT and business systems are protected and controlled. Conduct audits in accordance with IS audit standards, guidelines and best practices to meet planned audit objectives. Communicate emerging issues, potential risks and audit results to key stakeholders. Advise on the implementation of risk management and control practices within the organization, while maintaining independence. CISA REVIEW Chapter 1 – The IS Audit Process IS Audit is defined as: collect and evaluate evidence to determine whether the information systems and related resources adequately safeguard assets, maintain data and system integrity, provide relevant and reliable information, achieve organizational goals effectively, and consume resources efficiently. CISA REVIEW Chapter 1 – The IS Audit Process An IS Audit is intended to: assesses whether internal controls provide reasonable assurance that business, operational and control objectives will be met, and that undesired events will be prevented, or detected and corrected, in a timely manner. CISA REVIEW Chapter 1 – The IS Audit Process IS auditors are expected to comply with a code of professional ethics, and to conduct their work in accordance with specific standards, guidelines, and procedures. You will not be tested on the precise text of the various standards, guidelines and procedures. Rather, the exam will focus on your understanding of them and how they are applied in specific situations. CISA REVIEW Chapter 1 – The Audit Charter An audit charter establishes the role of the IS audit function. An IS audit can be integrated within the financial or operation audit, or it can be part of an internal audit. The charter should include: A clear statement of management's responsibility and objectives for the audit function Management's delegation of authority to the audit function The overall authority, scope and responsibilities of the audit function The reporting lines and relationships CISA REVIEW Chapter 1 – The Audit Charter A definition of the organizational independence of the internal audit, including accountability of the audit and provision for objective assessment of its resource requirements A recognition of the control environment of the organization (operations, resources, services, responsibilities to external entities) The internal audit's right