Thursday, June 23, 2011

What is Audit procedure?

Audit Procedure:

Audit procedures are specific tasks (audit tests) performed by the auditor to gather evidence to determine if specific audit objectives are being met. IS Auditing Standard 060 (Performance of Audit Work) states, "During the course of the audit, the IT auditor should obtain sufficient, reliable and relevant evidence to achieve the audit objectives.
The audit findings and conclusions are to be supported by appropriate analysis and interpretation of this eveidence."
An auditor must design, select, evaluate and document sample evidence in order to meet the requirements of "sufficient, reliable and relavant evidence" and "supported by appropriate analysis".

Source: Here

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