Information Systems Auditing: The IS Audit Follow-up Process

This first edition of Information Systems Auditing: The IS Audit Follow-up Process is part of an electronic booklets series providing comprehensive IS audit planning, study, evaluation, testing, and reporting methods. In terms of content, these monographs convert selected audit standards into practical applications using detailed examples. These monographs also allow auditors to understand various steps and processes required to adequately initiate, document, and compile IT audit phases. Moreover, the reader will acquire an appreciation for IT financial statement, government, and external auditing. Collectively, these monographs function as study guides for CISA examination preparation as well as audit reference manuals.

IT audit area follow-up mastery reflects professional experience and training. Regarding subject mastery, this booklet presents corrective action due diligence, audit engagement responsibilities and recommendation considerations; which can be translated, if practiced, into professional experience. Chronologically, this monograph presents managerial corrective action considerations and describes required audit follow-up steps performed during an audit area engagement extension, separate engagement, or agreed-upon procedures assignment. Specifically, assessing audit responses and general follow-up activities are discussed from an information systems audit perspective, while simultaneously presenting other equivalent audit standards and guidelines.