Читать книгу Practical Guide to Auditing SAP Systems - Martin Metz - Страница 15

The measures recommended lead to undertakings that are realized via projects or activities within the line organizations. However, there must be concrete plans for resolving the issues and fulfilling the measures. Even more important from the auditor’s perspective is the overarching process of monitoring to ensure that the auditees do indeed perform the actions required.

The auditee and auditor agree on milestones. Along with specific deliverables, these milestones are used for monitoring and follow-up activities. An auditor might regularly assess the milestone fulfillment or the quality of the deliverables. Furthermore, the auditor could conduct an entire post audit when the auditee has completed the measures.

In this chapter, we have looked at the process steps for IS audits in general. Starting with Chapter 2, we will discuss SAP systems in more detail, applying what you have learned so far specifically in the world of SAP.