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© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

14 of 151

THE NATURE OF AUDITING

Types of internal auditing work

Three different types of audits are commonly performed.

Financial audit

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.

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