Audit Execution
In the first chapter, you learned about audit-planning procedures and best practices. In this chapter, you will learn how to effectively and efficiently execute the audit plan. Audit execution involves gathering and analyzing evidence, testing internal controls, and documenting findings to ensure accuracy and thoroughness. It includes identifying issues, communicating progress with stakeholders, and managing resources effectively.
This chapter covers Domain 1, Information Systems Auditing Process, part B, Execution, of the CISA exam. The following topics will be covered in this chapter:
- Audit project management
- Audit testing and Sampling methodology
- Audit evidence collection techniques
- Data analytics
- Reporting and communication techniques
- Control self-assessment
- Agile auditing
- Quality assurance of audit processes
- Use of AI in the audit process
By the end of this chapter, you will have detailed knowledge of information systems (ISs), business, and risk management processes that help protect the assets of an organization.
