…audit activity,
consistent with the organization’s goals. The internal
audit activity’s plan of engagements should be based
on a risk assessment…
…, undertaken at least annually.“.
Die darauf aufbauenden Practice Advisories 2010-1
Planning und 2010-2 Linking the Audit Plan to Risk
and Exposure 5 beschreiben…
…. Zur
Prüfungsplanung wurden die folgenden Richtlinien
veröffentlicht:
◆
◆
◆
◆
◆
IS Auditing Standard S5 Planning 9
IS Auditing Standard S11 Use of Risk…
…assessment in
audit planning 10
IS Auditing Guideline G13 Use of Risk assessment
in audit planning 11
IS Auditing Guideline G15 Planning 12
IS Auditing…
…Procedure P1 IS Risk Assessment
measurement 13
Die Standards S5 und S11 beinhalten verbindliche Anforderungen
an die Prüfungsplanung. Sie gehen dabei
auf die…
…extent, and resources required.
◆ The IS auditor should develop an audit program
and procedures.
◆ The IS auditor should use an appropriate risk assessment…
…www.isaca.org.
10 Information Systems Audit and Control Association (ISACA)
(2005): IS Auditing Standard S11 Use of Risk assessment in audit
planning, Verfügbar…
…unter http://www.isaca.org.
11 Information Systems Audit and Control Association (ISACA)
(2000): IS Auditing Guideline G13 Use of Risk assessment in audit…
…, Verfügbar unter
http://www.isaca.org.
13 Information Systems Audit and Control Association (ISACA)
(2002): IS Auditing Procedure P1 IS Risk Assessment…
…measurement,
Verfügbar unter http://www.isaca.org.
14 Information Systems Audit and Control Association (ISACA)
(2008: IS Auditing Guideline G13 Use of Risk…
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