Many techniques are available to the IT auditor. A significant responsibility is selecting a technique appropriate to the audit task at hand. To aid the IT auditor in understanding which technique may be appropriate, alternative schemes for categorization should be considered. Potential benefits include finding a close approximation of the employed taxonomy to the: audit objectives, objects to which the IT auditor applies procedures, and types of techniques that have been developed to assist the IT auditor.
“View Part I of the IT Audit Verification Planning: Resolving Technique Selection series here“