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This chapter focuses on the overall audit life cycle and the key phases and activities typically found in processes defined in leading methodologies and frameworks. It recalls the plan-do-check-act model (the Deming cycle) that serves as the basis of many formally defined governance, risk management, certification and compliance, quality, and information technology control assessment processes. It highlights the similarities among most commonly used processes and methodologies and also notes key differences between process steps as executed by internal or external auditors. The chapter focuses on providing the information necessary to understand the expectations, input, and outputs of each step in the IT audit life cycle, offering references to standards or other sources of more detailed process guidance where appropriate. |
