Since the publication of ÒIT Auditing: An Adaptive ProcessÓ, audit standards and guidelines have been added or revised to establish a new baseline for performing assurance services. These pronouncements have made parts of my original edition incomplete. Thus, "IT Auditing: An Adaptive System" has additional detail information necessary to bridge this knowledge gap by updating all of the following chapters:
Chapter 1 Planning,
Chapter 2 Study and Evaluation of Controls,
Chapter 3 Testing and Evaluating, and
Chapter 4 Reporting.
Historically, ISACAÕs audit standards and guidelines did not include statements addressing assurance follow-up mandatory requirements and practice recommendations. Therefore, in response to these changes, another chapter was written to accommodate the addition of ISACAÕs standard and guideline regarding the follow-up process. This new chapter is consistent with generally accepted follow-up procedures as well as ISACAÕs standards and guidelines.