© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
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THE NATURE OF AUDITING
Types of internal auditing work
Three different types of audits are commonly performed.
Information systems audit
Reviews the controls of an AIS to assess:
Compliance with internal control policies and procedures; and
Effectiveness in safeguarding assets.
Scope roughly corresponds to the IIA’s second and third standards.