CISA Series Introduction - IS Audit Process

Welcome to Part 1 of the CISA Series — Introduction and the Information Systems Audit Process.

The presentation slides where we explore the foundations of Information Systems auditing and walk through the complete IS audit lifecycle from governance and planning through to fieldwork, reporting, follow-up, and continuous improvement.

This session covers:
• Audit standards and guidelines
• Common audit frameworks and professional practices
• Professional ethics and auditor responsibilities
• Types of audits and audit approaches
• Audit roles and responsibilities
• Governance and audit independence
• Attribute vs Performance Standards
• The complete IS audit lifecycle overview

Transcript

1. CISA Series - Part 2 A - The Information Systems Audit Process (Domain 1) Introduction and Audit Lifecycle Overview © Alison Wickens | Management System Insights CISA Series 2026 Not affiliated any organisation. Redistribution or commercial use prohibited
2. Overview Part 1 — Introduction, Standards and Ethics, Audit Lifecycle Overview, Part 2 — Governance, Foundation of the Audit Function, and Understanding the Business Environment Part 3 — Enterprise Risk Assessment, Audit Universe Development, and Strategic Audit Planning Part 4- Individual Engagement Planning and Audit Project Management Part 5 — Audit Execution and Fieldwork, Evidence Collection, Data Analytics, and Technology-Enabled Auditing Part 6 — Data Analytics, Technology-Enabled Auditing, Evaluation of Findings, and Root Cause Analysis Part 7 - Audit Reporting, Communication, and Follow-Up Activities, Quality Assurance and Continuous Improvement
7. The Information Systems Audit Lifecycle
8. NEXT IN THE SERIES •Governance and oversight structures •Audit charter, authority, and independence •Role of the Board and Audit Committee •Three Lines Model and assurance roles •Professional ethics and auditor responsibilities •Understanding business objectives and strategy •Internal and external business environment •Risk appetite and enterprise risk management •Regulatory and compliance considerations •Organisational culture and control environment •Stakeholder expectations and communication •Aligning audit activities with business risk Part 2 : Governance, Foundation of the Audit Function, and Understanding the Business Environment •Understanding how governance, risk, business strategy, and organisational context influence the effectiveness of the audit function and the value auditors provide. Key Focus
9. Disclaimer Based on practical experience and interpretation Based on practical experience and interpretation Not affiliated with any organization Not affiliated with any organization •Like •Share •Subscribe •Follow the series Thank You Thank You