The Information Systems audit acceptance, planning, design and completion (II)
Author:
PhD. Veronica POPESCU
JEL:
DOI:
Keywords:
audit program, audit engagement planning, audit evidences, information systems audit, audit software
Abstract:
The audit program represents a set of instructions addressed to the audit engagement team members and also a control system and evidence concerning the audit activity performance. It also contains the audit objectives for each area and a timeframe and a schedule for each audit procedure.\r\n\r\nWhen establishing the working program, an inherent risk assessment us considered and also of the necessary control and assurance level in order to guaranty the substance procedures. Also, the auditor considers the period of time needed to perform the control tests and the substance procedures, assistance obtained from the audited entity and other auditors and expert’s involvement.\r\n