Types of Audits and Assessments
CISA candidates are expected to have a basic understanding of the various types of audits that can be performed, internally or externally, and the basic audit procedures associated with each of them. These are as follows:
Type of Audit |
Description |
IS audit |
An IS audit is conducted to evaluate and determine whether an information system and any related infrastructure are adequately safeguarded and protected to maintain confidentiality, integrity, and availability. |
Compliance audit |
A compliance audit is conducted to evaluate and determine whether specific regulatory requirements are being complied with. |
Financial audit |
A financial audit is conducted to evaluate and determine the accuracy of financial reporting. ... |