Information Systems Audit:
The IS Audit more closely represents the processes of the traditional
accounting audit in terms of the expertise and resources required.
The IS Audit begins with the same interview approach as the IS Review.
After the interviews are completed, the firm then validates the information
provided to the degree possible. All facets of operations are reviewed and
observed.
In conducting the IS Audit and the IS Review, the firm follows guidelines
established by the Federal Financial Institution Examiners Corporation,
which is recognized for conducting qualified technology reviews and audits
for financial institutions. For non-financial institutions, the questionnaires
and procedures are adapted to the client's specific industry and needs.
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