IT audit area testing mastery reflects professional experience and training. Regarding subject mastery, this booklet presents methods and techniques available for testing computer programs, files, and information systems; which can be translated, if practiced, into professional experience.
Chronologically, this monograph describes required audit steps performed during an audit area assignment. Specifically, statistical and non-statistical testing is described from an information systems audit perspective, while simultaneously presenting other equivalent audit standards and guidelines. Furthermore, audit risk reassessment is discussed at this monograph’s conclusion.