It discusses that the auditor should have sufficient knowledge of the cis to plan,. The latest edition of the iaasb handbook includes international standard on auditing (isa) 600 (revised), special considerations—audits of group financial statements. This document provides guidance for auditing in a computer information systems (cis) environment.
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In accordance with isa 400 “risk assessments and internal control,” the auditor should consider the cis environment in designing audit procedures to reduce audit risk to an acceptably low level. This handbook contains the complete set of international auditing and assurance standards board (iaasb) standards on quality control, auditing, review, other assurance, and related. The document provides guidance for auditors conducting audits in a computer.
Apply appropriate strategy, approach, methodology and techniques for auditing technology using relevant is audit standards, guidelines and procedures and perform is assurance and.
The purpose of this international standard on auditing (isa) is to establish standards and provide guidance on procedures to be followed when an audit is conducted in a computer information. Handbook of international quality control, auditing, review, other assurance, and related services pronouncements. The information system audit (isa) manual is designed to assist members in systematically planning, conducting, and reporting information system audits. The structures and processes that support.
