DESCRIPTION

This module familiarizes participants with the flow of a DAS audit, discussing key steps from data import to wrap-up. The module opens with an overview of audit risk concepts, including types of risk assessed and documented in DAS. To connect the risk assessment concepts to risk response, participants will also review a tailored audit program for an audit area typically prepared by new hires and consider how the engagement team selected and designed those audit procedures.

LEARNING OBJECTIVES

  • Explain the phases of a DAS audit and how information flows between phases
    Define the audit risk model and connect the audit risk model to key forms and to decisions made and documented in DAS

Prerequisites

Onboarding or implementation training in DAS

Advanced Preparation

None

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