What three Performance Implementation Standards specifically address internal auditors' assurance engagement responsibilities regarding information systems and technology?
The three Performance Implementation Standards that specifically address internal auditors’ assurance engagement responsibilities regarding information systems and technology are explained as under:
• 2110.A2 – The internal audit activity must assess whether the information technology governance of the organization sustains and supports the organization’s strategies and objectives.
• 2120.A1 – The internal audit activity must evaluate risk exposures relating to the organization’s information systems .
• 2130.A1 – The internal audit activity must evaluate the adequacy , efficiency and effectiveness of controls in responding to risks within the organization’s information systems .
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