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The objective of the audit/assurance review is to provide management with an independent assessment relating to the effectiveness of cybercrime prevention, detection and incident management processes, policies, procedures and governance activities. The review will focus on cybercrime management standards, guidelines and procedures as well as the implementation and governance of these activities. The audit/assurance review will rely upon other operational audits of the incident management process, configuration management and security of networks and servers, security management and awareness, business continuity management, information security management, governance and management practices of both IT and the business units, and relationships with third parties.
IT audit and assurance professionals are expected to customize this document to the environment in which they are performing an assurance process. This document is to be used as a review tool and starting point. It may be modified by the IT audit and assurance professional; it is not intended to be a checklist or questionnaire. It is assumed that the IT audit and assurance professional has the necessary subject matter expertise required to conduct the work and is supervised by a professional with the Certified Information Systems Auditor (CISA) designation and/or necessary subject matter expertise to adequately review the work performed.