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    Audit Planning and Management

    Uploaded by

    cotwanco
    The document discusses the planning, organization, staffing, leading, and controlling functions of managing an information systems audit. It emphasizes the importance of long-term planning to ensure adequate resources for responsibilities. Short-term planning aims to identify high-risk areas needing audit. Organization functions establish the audit group's role and authority within the company. Staffing addresses recruitment, development, and career paths for audit staff. Leading provides objectives and processes to align individual auditors with organizational goals. Controlling monitors audits from beginning to end to ensure quality.

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    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd

    Audit Planning and Management

    Uploaded by

    cotwanco
    42 views3 pages
    The document discusses the planning, organization, staffing, leading, and controlling functions of managing an information systems audit. It emphasizes the importance of long-term planning to ensure adequate resources for responsibilities. Short-term planning aims to identify high-risk areas needing audit. Organization functions establish the audit group's role and authority within the company. Staffing addresses recruitment, development, and career paths for audit staff. Leading provides objectives and processes to align individual auditors with organizational goals. Controlling monitors audits from beginning to end to ensure quality.

    Original Description:

    Planning & Managing an Audit

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    © Attribution Non-Commercial (BY-NC)

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    The document discusses the planning, organization, staffing, leading, and controlling functions of managing an information systems audit. It emphasizes the importance of long-term planning to ensure adequate resources for responsibilities. Short-term planning aims to identify high-risk areas needing audit. Organization functions establish the audit group's role and authority within the company. Staffing addresses recruitment, development, and career paths for audit staff. Leading provides objectives and processes to align individual auditors with organizational goals. Controlling monitors audits from beginning to end to ensure quality.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    42 views3 pages

    Audit Planning and Management

    Uploaded by

    cotwanco
    The document discusses the planning, organization, staffing, leading, and controlling functions of managing an information systems audit. It emphasizes the importance of long-term planning to ensure adequate resources for responsibilities. Short-term planning aims to identify high-risk areas needing audit. Organization functions establish the audit group's role and authority within the company. Staffing addresses recruitment, development, and career paths for audit staff. Leading provides objectives and processes to align individual auditors with organizational goals. Controlling monitors audits from beginning to end to ensure quality.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 3

    ManaGing theInformationSystems AuditFunction d

    AuditPlanningandManagement Audit Planning and Management

    Planningfunction Planning function Organizationfunction Staffingfunction S ffi f i Leadingfunction Controllingfunction

    4/21/201112:44PM

    4/21/201112:44PM

    Planningfunction Planning function


    Long run / term plans goals : Longrun/termplansgoals:
    Toprovideanoveralldirectionforthefunction Totrytoensurewewillhaveadequateresources y q todischargetheresponsibilitiesassociatedwith thefunctioneffectivelyandefficiently

    AreaofPlanningtheISAuditfunction Area of Planning the IS Audit function


    1. 1 2. 3. 3 4. 5. Businesssystems Business systems Systemunderdevelopment ISfacilitiesmanagement S f ili i Securityandrecoverycontrols EffectivenessandefficiencyofIS

    Shortrun/termplanspuprpose :
    Toidentifythoseareaswithinorganizationsthat needtobeauditedwithaviewtoreducingthe d t b dit d ith i t d i th exposuresfacedbytheorganizationtoan acceptablelevel. p
    4/21/201112:44PM 3

    4/21/201112:44PM

    Toreview,appraiseandreport To review, appraise and report


    Impor rtance eofcur rrents system m
    Soundness,adequacy,andapplicationofcontrols , q y, pp Compliancewithestablishmentpolicies,plans andprocedures Accountingforandsafeguarging corporateassets Applicationofproperauthoritylevels R li bilit f Reliabilityofaccountingandotherdata ti d th d t Qualityofperformanceofassignedduties Extent of coordinated effort between Extentofcoordinatedeffortbetween departements g g p g Safeguardingofcorporateinterestingeneral
    4/21/201112:44PM 5

    Informationsystemauditplanning withinacontingencyperspective within a contingency perspective


    Importanceoffuturesystem Importance of future system Low High
    Onlysmall

    Low amountsofIS
    auditplanning di l i Extensiveshort runISaudit IS dit High planning

    Extensivelongrun ISauditplanning Extensiveshort runandlongrun dl ISauditplanning


    6

    4/21/201112:44PM

    Havinganimpactonorganizations missionsandgoalviaanISauditfunction d l d f
    affects ff t
    Organizational missionand goals

    ShortrunplanningbasedonRisk management t
    Risk management program Riskmanagementprogram
    Enabletoidentifywherewhe shoulddothe detailedworkassociatedwithanauditora detailed work associated with an audit or a securityprogramandhowoverallwecanbeginto managethelevelofauditriskassociatedwithan organization.

    affects ff t affects
    ISfunction outcomes ISAudit function

    affects

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    Improved assetsafeguarding Dataintegrity Effectiveness efficiency

    4/21/201112:44PM

    Riskmanagementprogram g p g
    Enable to identify where whe should do the Enabletoidentifywherewhe shoulddothe detailedworkassociatedwithanauditora securityprogramandhowoverallwecan security program and how overall we can begintomanagethelevelofauditrisk associatedwithanorganization. associated with an organization

    Riskmanagementprogramare variationonafewbasicstep f b
    1. Identifytheunitofanalysis 1 Identify the unit of analysis 2. Identifyasetegeneric riskpertinenttothe unitofanalysis unit of analysis 3. Determineariskweightingforeachunitof analysis l i 4. Prioritizeaudits(securityevaluations)based onriskweighting 5. Determinetheresourcesneededtosupport pp theprogramofaudittobeconducted
    9 4/21/201112:44PM 10

    4/21/201112:44PM

    Organizationfunction Organization function


    1. Theformallegitimizeofitsplacewithinthe 1 The formal legitimize of its place within the organization 2. Itsrolewithinorganization soverallaudit 2 Its role within organizations overall audit function 3. Whetheritshouldbecentralizedor 3 Wh h i h ld b li d decentralized 4. Howitshouldberesourced

    Auditcharter Audit charter


    1. Auditfunction splacewithintheorganization 1 Audit functions place within the organization 2. Auditfunctionsauthority 3. 3 Auditfunctionsscope di f i

    4/21/201112:44PM

    11

    4/21/201112:44PM

    12

    Staffvs Linefunction
    Staff Staff
    Auditmanager Audit manager (partner)

    Staffvs Linefunction
    LineFunction
    Auditmanager Audit manager (partner)

    Auditteam1 manager

    Auditteam2 manager

    ISAudit manager

    Auditteam1 manager

    Auditteam2 manager

    Auditteam3 manager

    Generalstaff General staff auditor

    Generalstaff General staff auditor

    ISAudit IS Audit specialis

    ISAudit IS Audit specialis

    Generalstaff General staff auditor

    Generalstaff General staff auditor

    Generalstaff General staff auditor

    Generalstaff G l t ff auditor

    4/21/201112:44PM

    13

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    14

    Staffingfunction Staffing function


    Sourcing and recruitment of IS Audit staff SourcingandrecruitmentofISAuditstaff AppraisalandDevelopmentofISAuditStaff C CareerpathforISAuditStaff h f S di S ff

    Leadingfunction Leading function


    Leadership Objectives LeadershipObjectives
    Pencapaian keselarasan :
    1. 1 2. 3. 4. Misi dan sasaran organisasi ISauditmission,goals,andplans ObjectivesofspecificISAuditor j p ActionsofindividualISauditor

    LeadershipProcess p
    Observation feedback
    4/21/201112:44PM 15 4/21/201112:44PM 16

    Controllingfunction Controlling function


    Atthebegininng At the begininng Duringtheconductoftheaudit Throughoutandaudit h h d di Substantialcaremustbetaken

    4/21/201112:44PM

    17

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