INFORMATION SYSTEMS AUDIT APPROACH
An audit approach is a series of documented audit procedures designed to
achieve planned audit objectives. It comprises of:
(a) Statement of scope of the audit;
(b) Defined measurable audit objectives; and
(c) An audit program
The audit methodology should be setup and should have the approval of the
audit management such that consistency is maintained in the audit approach.
The audit methodology as documented is a formal document and should made
available to audit staff for careful perusal.
The table overleaf shows a standard IS audit methodology as adopted from the
Information System Audit and Control Association Examination Technical
Manual 2009.
Table 1: Typical Phases of an Information Systems Audit Activity
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