Audit Planning and Preparation
The first and most crucial step for any IT audit is mastering the art of audit planning and preparation. As auditors gain experience, the planning phase tends to take less of a focus, but I encourage you to avoid neglecting this phase. The audit planning phase is not just an initial step; it’s the backbone of your entire audit process. Effective planning distinguishes a streamlined, impactful audit from one fraught with oversights and inefficiencies.
This chapter will equip you with the knowledge and tools necessary for effective mission-level audit planning. By the end of this chapter, you will understand the theoretical aspects of planning and have the practical skills and resources to implement it successfully. This foundation is crucial for new IT auditors and experienced professionals looking to refine their approach to audit planning.
In this chapter, we’re going to cover the following main topics:
- Understanding the importance...
