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Assignment
Reference: "Gathering Audit Evidence" section of Ch. 3, "Audit Process," of CISA: Certified Information Systems Auditor Study Guide; and Ch. 36, "Preventing and Investigating Information Technology Fraud," of Auditor's Guide to IT Auditing.
As part of your internship, you will be asked to collect any IS/IT evidence in an incident. You must exercise due care when gathering evidence. The senior auditor you are working with has asked you several questions related to this process:
• What are the categories of audit standards you will use?• What will you do when you gather evidence of an incident?• Why do you need to know the positions of duties of IS/IT employees as well as managers in terms of evidence collection?• How will you grade evidence?• Why does the audit process consider fraud?• What are internal controls?
Prepare a 1- to 2-page memo in Microsoft Word to the senior auditor you're working with to briefly answer each question.
Include a definition of what an information technology assurance framework is and how it relates to recognizing and gathering evidence.
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