Week 06 – The Concept of Risk, scoping the audit, and prioritizing the audit objectives

Readings

CISA:

• 1.4 – Risk Analysis
• 1.6.5 through 1.6.8

Gibbs:

• Chapter 4 – Scoping

Cascarino:

• Chapter 3 – IS Risk and Fundamental Auditing Concepts (Only the following sections: Computer Risks and Exposures, Effect of Risk, and Audit and Risk)
• Chapter 6 – Risk Management of the IS Function