General

Department of Internal Audit

Engagement Planning

Auditee IT Department
Audit period Period from DD/MM/YYYY - DD/MM/YYYY
Field work DD/MM/YYYY - DD/MM/YYYY
Team member
Discussion Date DD/MM/YYYY

Subject Objective Nature Extent Responsible by

I. General Task

- Prepare audit - To plan for audit objective, N/A N/A

engagement letter scope.
- Prepare audit - To prepare document for
program supporting audit work.
- Risk assessment - To guide internal audit of
- Conduct fieldwork each step for reviewing.
and complete - To complete audit
working papers. engagement with an effective
- Draft issue write-up and efficient manner.
sheet and develop
into draft report and
issue a final IA
report.
- Document the audit
working paper,
audit evidence and
filing process.

II. IT General Control Review

1. IT Governance
- IT strategy is aligned with Inspectio High
and supports the overall n
business strategy.
- Provide accurate,
understandable and approved
policies, procedures and
guidelines, embedded in an
IT control.
- Establish transparent,
flexible and responsive IT
organizational structures and
define and implement IT
 General
Department of Internal Audit
processes equipped with
owners, roles and
responsibilities.

2. Logical Access Provide reasonable assurance

Management that in-scope applications and
subsystems are appropriately
secured to prevent unauthorized
use, disclosure, modification,
damage or loss of data.

3. Computer Operation Provide reasonable assurance

that data recorded, processed
and reported remains complete,
accurate and valid throughout
the update and storage process.
Financially significant data is
backed up on an appropriate
basis and periodically tested for
recoverability.

4. Change Management Provide reasonable assurance

that system changes of in-scope
system are authorized and
appropriately tested before being
moved to production.

Prepared by: Reviewed by: Approved by:

Name: Name: Name:
Title: Title: Title:
Date: Date: Date: