Conclusion
There are ways to make the audit process
more efficient and less difficult. These include:
• Develop metrics and procedures for different
areas of the audit process in order to
improve the efficiency in addressing those
areas.
• Software development in order to permit
automatic data extract and analysis, this
measure will reduce the time allocate for system
review and will improve the accuracy of
the results.
• Take advantage of IT controls framework
that are already developed, by defining own
frameworks to address different cultural and
business specifications