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IT Auditing . |
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DATA SP implements processes in order to collect and evaluate evidence of an organization's information systems, practices, and operations. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, and operating effectively to achieve the organization's goals or objectives. These reviews may be performed in conjunction with a financial statement audit, internal audit, or other form of attestation engagement. DATA SP performs the following basic
steps in performing the IT Auditing Process: |