In this series, I have covered the second part of #ISACA #CISA Domain 1 which is Execution .Following is the content which I have covered -:
#isaca
Audit Project Management
Adequate planning
AUDIT OBJECTIVES
AUDIT PHASES
AUDIT PROGRAMS
Planning 2Field Work 3)Reporting
AUDIT WORK PAPERS
FRAUD, IRREGULARITIES AND ILLEGAL ACTS
Sampling Methodology
Valid conclusions can be reached using audit sampling
SAMPLING
Statistical sampling
Nonstatistical sampling
An IS auditor should consider the purpose of the sample:
Compliance testing/test of control
Substantive testing/test of details


Audit Evidence Collection Techniques
sufficient, relevant, and competent evidence
An understanding of the rules of evidence is important for IS auditors because they may encounter a variety of evidence types
Data Analytics
monitor key organizational data for abnormalities or variances
It can be effective for an IS auditor in both the planning and fieldwork phase of the audit
CAAT
CONTINUOUS AUDITING AND MONITORING
Systems control audit review file and embedded audit modules (SCARF/EAM)—
Snapshot
Audit hooks
Integrate test facility
Continuous and intermittent stimulation (CIS)