Information Systems Auditing: The IS Audit Testing Process is part of an electronic booklets series providing comprehensive IS audit planning, study, evaluation, and testing methods. Systemically, the series covers major steps in the IS audit processes not chronicled in ISACA standards and guidelines. In terms of content, these monographs convert selected audit standards into practical applications using detailed examples. These monographs also allow auditors to understand various steps and processes required to adequately initiate, document, and compile IT audit phases. Through these study assistants, a CISA student will acquire an appreciation for IT financial statement, government, and external auditing. Collectively, these monographs function as study guides for CISA examination preparation as well as audit reference manuals.

IS audit area testing mastery reflects professional experience and training. Regarding subject mastery, this booklet presents methods and techniques available for testing computer programs, files, and information systems; which can be translated, if practiced, into professional experience. Chronologically, this monograph describes required audit steps performed during an audit area assignment. Specifically, statistical and non-statistical testing is described from an ISA’s perspective, while simultaneously presenting other equivalent audit standards and guidelines. Furthermore, audit risk reassessment is discussed at this monograph’s conclusion.

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To enhance certification candidate preparation, Boson Software offers practice tests traversing the ISACA CISA examination domains. These practice tests are excellent knowledge diagnostic and test simulation tools, furnishing a variety of question formats for the purchaser. Lastly, the practice tests are customizable, therefore, allowing selected CISA domain study.

Table of Contents


1.0 Testing Objectives

1.1 Testing Materiality

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