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2010•RevizorOpen access

Planning of it audit based on risk assessment

Dejan Jakšić, Kristina Mijić

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Abstract

Risk based IT audit planning is developed in several phases. Usually, annual audit planning process is based on preparation of an audit universe, the overall register of areas which could be investigated in IT audit. After that, IT auditors evaluate and rank individual risks of negative influence of information system on achievement of corporate objectives which helps in process of prioritization of audit engagements in period concerned. .

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Risk based IT audit planning is developed in several phases. Usually, annual audit planning process is based on preparation of an audit universe, the overall register of areas which could be investigated in IT audit. After that, IT auditors evaluate and rank individual risks of negative influence of information system on achievement of corporate objectives which helps in process of prioritization of audit engagements in period concerned. .

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Available abstract

Risk based IT audit planning is developed in several phases. Usually, annual audit planning process is based on preparation of an audit universe, the overall register of areas which could be investigated in IT audit. After that, IT auditors evaluate and rank individual risks of negative influence of information system on achievement of corporate objectives which helps in process of prioritization of audit engagements in period concerned. .

Key concepts: Audit, Audit plan, Information technology audit, Audit risk, Business, Joint audit, Audit evidence, Accounting

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