3. Conducting an IT audit

3.1 IT audit prerequisites

The following conditions must be met before an engagement order can be signed. Non-approval of all or part of these conditions invalidates the audit project:

• know precisely the reasons for and purpose of the mission ;

• ensure, with certainty, that it is feasible;

• conduct the audit in line with the needs for which it was commissioned;

• plan it so that those concerned have a clear view of how it will be carried out;

• specify the requirements necessary for its execution;

• guarantee that its results and conclusions will be indisputable.

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