ASOSAI; 6TH ASOSAI Research Project:
IT Audit Guidelines, September 2003
Published: Sep 1, 2003. Publicly Released: Sep 1, 2003.
This report contains the audit guidelines from the 6th ASOSAI Research Project. The guideline comprise 4 parts: IT Framework, IT Control Audit, Information System Audit and Computer Assisted Audit Techniques and Tools. These guidelines introduce auditors to IT Audit Framework where aspects on IT environment and controls; established IT Audit Standards; related audit risks; and types of IT audit that could be performed as an integral part of the traditional audit are explained.