1. Fundamental Auditing Concepts

2. Materiality Evidence Independence Audit risk IS and general audit responsibilities for fraud Assurance

3. Materiality Concepts for Auditing Information Systems (G6) Background –Linkage to Standards –Need for Guidelines Assessing Materiality –Assessing Materiality Indentifying Reportable Issues –Identifying Reportable Issues

4. Audit Evidence Requirement (G2) Background –Linkage to Standards –Need for Guideline Planning Performance of Audit Work Reporting

5. Planning Types of Audit Evidence Availability of Audit Evidence Selection of Audit Evidence

6. Performance of Audit Work Nature of Audit Evidence Gathering Audit Evidence Audit Documentation

7. Reporting Restriction of Scope

8. Organisational Relationship and Independence (G12) Background Attitute Planning –Staffing –Prioritised Audit Plan Performance of Audit Work –Organisation –Gathering Information –Control Evaluation Effect of Reporting

9. Effect of Nonaudit Role on the IS Auditor's Independence (G17) Background Audit Charter - Terms of Non audit Involvement of IS Auditors Independence –Relevance of Independence in Nonaudit Roles –Effect of Nonaudit Roles on Subsequent Audits Planning - Effect on Independence Performing of Audit Work - Monitoring the Conduct of Audit Reporting Requirement

10. Risk Categorized Inherent risk Control risk Detection risk Overall audit risk

11. Audit Considerations for Irregularities (G9) Background Audit Charter - Responsibilities Competence - Fraud Awareness Planning - risk assessment Performance of Audit Work –Effect of Finding Irregularities –Effect of Finding Indicators of Irregularities –Legal Considerations Reporting –Internal Reporting –External Reporting –Restriction of Audit Scope

12. Irregularities and Illegal Acts (G19) Background Definitions Responsibility of Management and The IS Auditor When Irregularities or Illegal Acts are Detected Reporting

13. Definitions Irregularities and Illegal Acts Dependence on Legal Judgment

14. Responsibility of Management and The IS Auditor Management IS Auditor Planning the Engagement Engagement Procedures Evaluating the Results of Engagement Procedures

15. When Irregularities or Illegal Acts are Detected Responding to Possible Illegal Acts Procedures to be Performed Management

16. Reporting Reporting Irregularities and Illegal Acts Reports to Management Report to Third Parties