CISA Domain: 1-Information System Auditing Process

• 21% of exam

• CISA: Management of the IS Audit Function
  • 1.2.1 CISA: Organization of the IS Audit Function
  • 1.2.2 CISA: IS Audit Resource Management
  • 1.2.3 CISA: Audit Planning
    • Annual Planning
    • Individual Audit Assignments
  • 1.2.4 CISA: Effect of Laws and Regulations on IS Audit Planning
• 1.3 CISA: ISACA IS Audit and Assurance Standards and Guidelines
  • 1.3.1 CISA: ISACA Code of Professional Ethics
  • 1.3.2 CISA: ISACA IS Audit and Assurance Standards
    • General
    • Performance
    • Reporting
  • 1.3.3 CISA: ISACA IS Audit and Assurance Guidelines
    • General
    • Performance
    • Reporting
  • 1.3.4 CISA: ISACA IS Audit and Assurance Tools and Techniques
  • 1.3.5 CISA: Relationship Among Standards, Guidelines, and Tools and Techniques
  • 1.3.6 CISA: ITAF™
• 1.4 CISA: IS Controls
  • 1.4.1 CISA: Risk Analysis
  • 1.4.2 CISA: Internal Controls
  • 1.4.3 CISA: IS Control Objectives
  • 1.4.4 CISA: COBIT 5
  • 1.4.5 CISA: General Controls
  • 1.4.6 CISA: IS Specific Controls
• 1.5 CISA: Performing An IS Audit
  • 1.5.1 CISA: Audit Objectives
  • 1.5.2 CISA: Types of Audits
  • 1.5.3 CISA: Audit Methodology
  • 1.5.4 CISA: Risk-based Auditing
  • 1.5.5 CISA: Audit Risk and Materiality
  • 1.5.6 CISA: Risk Assessment and Treatment
    • Assessing Risk
    • Treating Risk
  • 1.5.7 CISA: IS Audit Risk Assessment Techniques
  • 1.5.8 CISA: Audit Programs
  • 1.5.9 CISA: Fraud Detection
  • 1.5.10 CISA: Compliance Versus Substantive Testing
  • 1.5.11 CISA: Evidence
  • 1.5.12 CISA: Interviewing and Observing Personnel in Performance of Their Duties
  • 1.5.13 CISA: Sampling
  • 1.5.14 CISA: Using the Services of Other Auditors and Experts
  • 1.5.15 CISA: Computer-assisted Audit Techniques
    • CAATS as a Continuous Online Audit Approach
  • 1.5.16 CISA: Evaluation of the Control Enviornment
    • Judging the Materiality of Findings
• 1.6 CISA: Communicating Audit Results
  • 1.6.1 CISA: Audit Report Structure and Contents
  • 1.6.2 CISA: Audit Documentation
  • 1.6.3 CISA: Closing Findings
• 1.7 CISA: Control Self-assessment
  • 1.7.1 CISA: Objectives of CSA
  • 1.7.2 CISA: Benefits of CSA
  • 1.7.3 CISA: Disadvantages of CSA
  • 1.7.4 CISA: Auditor Role in CSA
  • 1.7.5 CISA: Technology Drivers for CSA
  • 1.7.6 CISA: Traditional Versus CSA
    • Approach
• 1.8 CISA: The Evolving IS Audit Process
  • 1.8.1 CISA: Integrated Auditing
  • 1.8.2 CISA: Continuous Auditing