Preface
This IT Audit manual is in three volumes. The first volume lays down the IT
Audit Process & Methodology in IAAD. The second volume provides practical
checklists for the audit party & the third volume provides specific IT Audit
Programmes. The Section on IT Audit Process in Volume I also replaces the
Chapter 22 on IT Audit of the MSO (Audit) 2002. However some points to be
kept in mind are listed below.
Though the manual is wide ranging it cannot be termed comprehensive; maybe
no book can lay claim to be so in the rapidly evolving IT environment. Thus one
may need to either scope down the checks or supplement them with more
advanced material. This would depend upon the level of IT capabilities of the
Audit team and the complexity of the application to be audited.