Information Systems Auditing: The IS Audit Follow-up Process

by Robert E. Davis

This first edition of Information Systems The IS Audit Follow-up Process is part of an electronic booklets series providing comprehensive IS audit planning, study, evaluation, testing, and reporting methods. 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. Moreover, the reader 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.


IT audit area follow-up mastery reflects professional experience and training. Regarding subject mastery, this booklet presents corrective action due diligence, audit engagement responsibilities and recommendation considerations; which can be translated, if practiced, into professional experience. Chronologically, this monograph presents managerial corrective action considerations and describes required audit follow-up steps performed during an audit area engagement extension, separate engagement, or agreed-upon procedures assignment. Specifically, assessing audit responses and general follow-up activities are discussed from an information systems audit perspective, while simultaneously presenting other equivalent audit standards and guidelines.

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First published November 9, 2011

About the author

Dr. Robert E. Davis obtained a Bachelor of Business Administration degree in Accounting and Business Law, a Master of Business Administration degree in Management Information Systems, and a Doctor of Business Administration degree in Information Systems Management from Temple, West Chester, and Walden University; respectively. In addition, during his twenty years of involvement in education, Dr. Davis acquired Postgraduate and Professional Technical licenses in Computer Science and Computer Systems Technology. Dr. Davis also obtained the Certified Information Systems Auditor (CISA) certificate -- after passing the 1988 Information Systems Audit and Control Association’s rigorous three hundred and fifty multiple-choice questions examination; and was conferred the Certified Internal Controls Auditor (CICA) certificate by the Institute for Internal Controls.

Since starting his career as an information systems (IS) auditor, Dr. Davis has provided data security consulting and IS auditing services to the United States Securities and Exchange Commission, United States Enrichment Corporation, Raytheon Company, United States Interstate Commerce Commission, Dow Jones & Company and Fidelity/First Fidelity (Wells Fargo) corporations as well as other organizations; in staff through management positions.

Prior to engaging in the practice of IS auditing and information security consulting; Dr. Davis (as a corporate employee) provided inventory as well as general accounting services to Philip Morris, USA and general accounting services to Philadelphia National Bank (Wells Fargo). Furthermore, he has prior experience as a freelance writer of IT audit and information security training material. Specifically, his published credits include:

•Assuring IT Legal Compliance

•Ensuring Information Assets Protection

•IT Auditing: An Adaptive Process

•IT Auditing: Assuring Information Assets Protection

•IT Auditing: Business Continuity and Disaster Recovery

•IT Auditing: Information Assets Protection

•IT Auditing: Information Security Governance

•IT Auditing: Irregular and Illegal Acts

•IT Auditing: IT Governance

•IT Auditing: IT Service Delivery and Support

•IT Auditing: Systems and Infrastructure Life Cycle Management

•IT Auditing: The Process

Dr. Davis has authored articles addressing IT issues for The Institute of Internal Auditors, IT Governance LTD and ISACA as well as furnished Internet content to Techtarget.com, Toolbox.com and Suite101.com. Additionally, his editorial experience includes reviewing Carnegie Mellon University's technical report "Comparing eSCM-SP v2 and COBIT" and five chapters of Bloomsbury's "Effective Auditing for Corporates".

In regards to training individuals in the information systems audit process, he has provided instruction to the Data Processing Management Association, ISACA-Philadelphia Chapter CISA Review Course participants, 3rd Annual Securasia Congress delegates and an Internet CISA study group.

Based on his accomplishments, Dr. Davis has been featured in Temple University's Fox School of Business and Management Alumni Newsletter as well as The Institute for Internal Controls e-newsletter. Furthermore, he has achieved recognition as the (First and Inaugural) Temple University CISA in Residence and a Temple University Master of Science in IT Auditing and Cyber-Security Advisory Councilmen. Lastly, he has accepted invitations to join Delta Mu Delta International Honor Society, the Golden Key International Honour So