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CHAPTER 5
Planning an IT Infrastructure Audit for Compliance
AUDIT PLANNING SHOULD NOT be overlooked. Placing importance in the audit planning process ensures that auditors are able to effectively evaluate the relevant risks associated with the business. An effective audit plan will evaluate the risk to be covered, as well as, the approach to evaluating the risk. The audit plan ensures adequate staff with the right skill sets are available, that audit tools and technology are available, and which audit processes will be used to ensure completeness of results. What goes into the planning process directly affects the quality of the outcome. The planning stage is the first step and takes place before any of the detailed audit work begins. A proper plan ensures that resources are focused on the right areas and that potential problems are identified early. Although each audit will vary, the plan and approach to each audit follow similar characteristics. Despite the best plans, however, circumstances do change, and plans need to be adjusted. As a result, flexibility must be considered. Significant errors, suspected fraud, and misrepresentation can all have a considerable effect on the initial plan. Regardless, proper planning helps ensure an effective and timely audit.