Credentialing Issues
Other IS skill levels essential to audit organizations:
- Relate symptoms back to the originating cause and determine if the scope of the audit needs to be expanded to encompass the originating cause of the problem (Level Two Auditor fully conversant with concepts of system auditing).
- Formulate an audit program for highly specialized vendor specific products with appropriate testing mechanisms, execute and audit program, recognize control weaknesses, assess the materiality of these weaknesses, and relate them back to the scope and direction of the audit.*
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*Source: Institute of Internal Auditors, Systems Auditing Capability Framework, 6/97.
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