Technical Guide on Information System Audit
Dec 22, 2008 · 2.3 Audit Planning 13 2.3.1 Audit Requirements 14 2.3.2 Materiality 17 2.3.3 Assessment of Internal Controls 18 2.4 Risk Based Approach 18 2.4.1 Selection of a Risk Assessment Methodology 20 2.4.2 Use of Risk Assessment 21 2.4.3 Risk Assessment Documentation 24 2.5 Audit Staffing 25 2.5.1 Auditor Independence 26
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