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Audit Fundamentals
Audit Fundamentals
CHAPTER 1
OBJECTIVES OVERVIEW
• What is auditing?
• Why audit?
• Who gets audited?
• Who does auditing?
OVERVIEW
• Internal auditors
• IT auditors working as independent contractors or as
employees of professional service firms that provide
internal or external IT auditing services
• Auditing or accounting firms
• Certification organizations authorized to evaluate
organizational practices and controls and confer
certifications to organizations
TYPES OF ORGANIZATIONS AND INDIVIDUALS THAT PERFORM IT AUDITS