All significant deficiencies identified will be corrected within a reasonable period.
All material weaknesses will be identified.
Sufficient evidence will be collected.
Audit costs will be kept at a lower level.
Address audit objectives.
Collect sufficient evidence.
Specify appropriate tests.
Minimize audit resources
The auditor wishes to avoid sampling risk.
Generalized audit software is unavailable.
The probability of error must be objectively quantified.
The tolerable error rate cannot be determined.
Definite assurance that material items will be duly covered during the auditing.
Reasonable assurance that the audit will cover material items.
Reasonable assurance that the auditor will duly cover all items.
Sufficient assurance that all items will be duly covered during the audit work
Skill sets of the audit staff.
Test steps in the audit.
Time allotted for the audit.
Areas of high risk.
Schedule the audits and monitor the time incurred on each audit.
Train the IS auditing staff on current technology used in the company.
Develop the audit plan based on a detailed risk assessment.
Monitor the progress of audits and initiate cost control measures.
Obtain an understanding of the security risks to information processing.
Test controls over the access paths to determine if they are functional or not.
Evaluate the security environment regarding written policies and practices.
Document the controls that will be applied to the potential access paths to the system.
Auditee's ability to find relevant evidence.
Auditor's familiarity with the circumstances.
Purpose and scope of the audit are done.
Availability of critical and required information.
The effectiveness of the controls in place.
The mechanism for monitoring the risks which are related to the assets.
The threats/vulnerabilities affecting the assets.
The controls already in place.
The entire message and thereafter enciphering the message digest using the sender’s private key.
Any arbitrary part of the message and thereafter enciphering the message digest using the sender’s private key.
The entire message and thereafter enciphering the message using the sender’s private key.
The entire message and thereafter enciphering the message along with the message digest using the sender’s private key.