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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.
Objective—The objective of the social media audit/assurance review is to provide management with an independent assessment relating to the effectiveness of controls over the enterprise’s social media policies and processes.
Scope—The review will focus on governance, policies, procedures, training and awareness functions related to social media. Specifically, it will address:
- Strategy and governance—policies and frameworks
- People—training and awareness
The selection of the social media projects and initiatives will be based on the risks introduced to the enterprise by these systems.