The business process and people in the IT auditing process and planning

The planning and execution of an IT audit are critical stages that lay the foundation for a successful audit. These stages require a methodical approach, each with specific goals and activities. Let’s review and outline the sequential phases of a typical IT audit planning and execution framework:

1. Stage 1 – pre-planning:
   • Objective: To establish an audit’s setup by understanding an organization’s environment and determining the audit’s scope and objectives
   • Activities: This involves preliminary discussions with key stakeholders, reviewing previous audit reports, and performing a high-level risk assessment to identify focus areas
2. Stage 2 – detailed planning:
   • Objective: To develop an audit plan that outlines the audit’s framework, including timelines, resource allocation, and methodologies
   • Activities: Creating detailed audit checklists, defining audit criteria...