The Concepts of an Audit, April 14, 2004

Edouard Jan

Description

The Concepts of an AuditAudit and Certification in Digital PreservationApril 14 – 16, 2004, AntwerpenJ. Pasmooij RE RA ROManager ICT Knowledge Center, Royal NIVRA, AmsterdamProgram Manager postgraduate IT-auditing curriculum Erasmus University, RotterdamApril 14, 2004 / 1Erasmus Universiteit RotterdamErasmus UniversiteitRotterdam. Postdoctorale opleidingen.Agenda• The objectives of an audit• The elements of an audit• Examples of auditsApril 14, 2004 / 2Erasmus Universiteit RotterdamErasmus UniversiteitRotterdam. Postdoctorale opleidingen.The objective of an auditThe objective of an audit is for the responsible party a way to proof compliance with legal and/or contractual terms, or suitable criteria.April 14, 2004 / 3Erasmus Universiteit RotterdamErasmus UniversiteitRotterdam. Postdoctorale opleidingen.The objective of an auditThe objective of an audit is for an (intended) user to learn more about the quality of the subject matter or compliance with legaland/or contractual terms or suitable criteria.April 14, 2004 / 4Erasmus Universiteit RotterdamErasmus UniversiteitRotterdam. Postdoctorale opleidingen.The objective of an auditThe objective of an audit is for a professional auditor to evaluate or measure a subject matter that is the responsibility of an other party against identified suitable criteria, and to express a conclusion(opinion) with a ...

Informations

• Publié par: Ubba
• Nombre de lectures: 18
• Langue: English

Extrait

The Concepts of an Audit

Audit and Certification in Digital Preservation April 14  16, 2004, Antwerpen

J. Pasmooij RE RA RO Manager ICT Knowledge Center, Royal NIVRA, Amsterdam Program Manager postgraduate IT-auditing curriculum Erasmus University, Rotterdam

April 14, 2004 / 1

ErasmusU niversiteitRotterdam

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Agenda

The objectives of an audit

The elements of an audit

Examples

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of

audits

Erasmus UniversitietRotterdam

The objective of an audit

The objective of an audit is for the responsible party a way to proof compliance with legal and/or contractual terms , or suitable criteria .

April 14, 2004 / 3

ErasmusU niversitietRotterdam

The objective of an audit

The objective of an audit is for an (intended) user to learn more about the quality of the subject matter or compliance with legal and/or contractual terms or suitable criteria.

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ErasumsU niversitietRotterdam

The objective of an audit

The objective of an audit is for a professional auditor to evaluate or measure a subject matter that is the responsibility of an other party against identified suitable criteria , and to express a conclusion (opinion) with a level of assurance about the subject matter for the intended user .

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The elements of an audit

Kind of audit / assurance engagements

A three party relationship

The subject matter

The scope of the audit

Suitable criteria

The audit process

The report

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ErasmusU niversitietRotterdam

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Kind of audit engagements

Attest (audit relates to a report or written assertion by the responsible party) Direct reporting (audit relates directly to the subject matter) A broad range of subject matters To provide high or moderate levels of assurance To report internally and/or externally Within the private or public sector

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ErasumsU niversitietRotterdam

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The auditor

The auditor has to observe:  Integrity  Objectivity  Independency  Professional competence and due care  Confidentiality  Professional behavior  Application of technical standards The auditor should be: A member of a respected institute or organization with:  quality control policies and procedures  disciplinary rules  a code of ethics  auditing standards

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Erasmus UniversiteitRotterdam

The subject matter

May be:  A report / a management assertion (data / information)

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A system (infrastructure / software) A process (organization / people / procedures A strategy / policy

Behavior

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The scope of the audit

Design (point in time) Design and operating (covering a period of time)

Focussing on specific criteria (for example):  Compliance with   Integrity  Exclusivity / Confidentiality  Continuity / Availability  Auditability / Controllability  Effectiveness  Efficiency

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Erasmus UniversiteitRotterdam

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Suitable criteria

Criteria are the standards / requirements used to evaluate or measure the subject matter Suitable criteria are context-sensitive The characteristics are suitable when they are  Relevant  Reliable  Neutral objective  Understandable  Complete  Generally accepted  Unequivocal

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Erasums UniversitietRotterdam