Prueba Para Subir Un Archivo

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  • Publicado : 12 de marzo de 2013
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1. Definir sobre que sistema y que vamos a auditar (Es importante determinar si la empresa está alineada a algún estándar para tomarlo como referencia en los procesos)

2. Elaborar AuditCharterPurpose:
* Role
* Aims/goals
* Mission statement
* Scope
* Objectives
* Responsibility:
* Operating principles
* Independence
* Relationship with external audit* Auditee requirements
* Critical success factors
* Key performance indicators
* Risk assessment
* Other measures of performance
* Right of access to information,personnel, locations and systems relevant to the performance of audits
* Scope or any limitations of scope
* Functions to be audited
* Auditee expectations
* Organisational structure,including reporting lines to board and senior management
* Grading of IS audit staff
* Reporting lines to senior management
* Assignment performance appraisals
*Personnel performance appraisals
* Staffing/career development
* Auditee rights
* Independent quality reviews
* Assessment of compliance with standards
* Benchmarking performance andfunctions
* Assessment of completion of the audit plan
* Comparison of budget to actual costs
* Agreed actions, e.g., penalties when either party fails to carry out their responsibilities3. Procesos de Auditoria

Establish the Terms of the Engagement
This will allow the auditor to set the scope and objectives of the relationship between the auditor and the organization. Theengagement letter should address the responsibility (scope, independence, deliverables), authority (right of access to information), and accountability (auditees’ rights, agreed completion date) of theauditor.
Preliminary Review
This phase of the audit allows the auditor to gather organizational information as a basis for creating their audit plan. The preliminary review will identify an...