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When planning a IT compliance review, what is the most effective factor to identify the amount of data collection required?
Findings and issues noted from the prior year
Auditor's familiarity with the organization
Purpose, objective and scope of the audit
Complexity of the organization's operation
The extent to which data will be collected during an IS audit is related directly to the purpose, objective and scope of the audit. An audit with a narrow purpose and limited objective and scope is most likely to result in less data collection than an audit with a wider purpose and scope. The complexity of the organization's operation, prior issues and an auditor's familiarity with the organization are factors in the planning of an audit, but do not directly affect the determination of how much data to collect.
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