ASOSAI; 6TH ASOSAI Research Project:

IT Audit Guidelines, September 2003

Published: Sep 1, 2003. Publicly Released: Sep 1, 2003.


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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.

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