Posted by: Robert Davis
Administrative Control, Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, External Control, IAP, Information Assets Protection, Information Security Governance, Internal Control, ISG, IT Audit
Alternatively, IAP may be within the ambit of other IT audit areas. Under these circumstances, a ‘functional-based’, ‘application based’, or ‘compliance-based’ examination may be appropriate. ‘Functional-based’ audits address identified processes as auditable units that can include goals and objectives, ownership, repeatability, as well as roles and responsibilities. ‘Application-based’ audits address identified areas where IT is superposed to complete a task that can accommodate completeness, accuracy, validity, authorization, and segregation-of-duties. Lastly, ‘compliance-based’ audits redress adherence to externally and internally imposed entity requirements that can encompass national laws, and regulations, as well as standards.
“View Part I of the Auditing Information Assets Protection series here“