Audit Flashcards
What helps to manage different types of audits in a periodic manner and group engagements in a logical manner?
Audit plan
What is an audit engagement?
an audit project that may include audit tasks that accomplish a set of objectives or goals
Scoping an entity to an engagement associates all of what 4 types of records
risks, controls, test plans, and indicator results
What are the four types of audit tasks?
control test, interview, walkthrough, activity
a control test, interview, or walkthrough’s parent task is always an___
engagement
what type of subtask can control test, interview, and walkthrough have?
activity
what type of audit task can be generated automatically?
control test
a test template is a generic audit test that applies to a _____
control objective
What is the audit engagement lifecycle?
scope, validate and plan, fieldwork, awaiting approval, follow up, closed
during what state do audit managers define which entities/auditable units will be involved in the engagement?
scope
during what state are all the risks, controls, and test plans associated with the entities in the engagement’s scope automatically associated with the audit?
validate and plan
after and engagement is approved, if there are any remaining open tasks, issues, and observations, it automatically goes into the ______ state
follow up
what are the 3 conditions under which the engagement is closed?
closed as incomplete during scope, validate, or fieldwork states; no open audit tasks, issues or observations after approved (Awaiting Approval>Closed), all follow up tasks etc closed (follow up>closed)
What are 4 common groups created for audit management?
audit administrators, audit managers, internal auditors, external auditors
sn_audit.manager contains what 2 roles
sn_grc.manager and sn_audit.user
sn_audit.user contains what 3 roles
sn_grc.user, sn_compliance.reader, sn_risk.reader
sn_audit.admin contains what 2 roles
sn_audit.manager, sn_grc.admin
who can delete engagements, audit tasks, test templates, and test plan
audit admin
sn_audit.developer contains what 2 roles
sn_audit.admin, sn_grc.developer
who can add and delete audit report templates
audit developer
What role contains resource_manager and it_project_manager in addition to sn_audit.manager?
sn_audit_advanced.engagement_project_manager
sn_audit.external_auditor can be assigned to ______, can view closed _____ and _____, and view published policies, controls, and risks in the _____ state
audit tasks, engagements, audit tasks, Monitor
Which workspace role contains sn_audit.user?
sn_audit_ws.auditor
which workspace role contains sn_audit_ws.auditor and sn_audit.manager?
sn_audit_ws.supervisor
