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Any audit program must have some bounds under which it operates. Someone must decide which facilities are audited, what they are audited against, and what type of audits will be conducted. In general, audit programs will be responsible for auditing the facility types, for instance:
An auditor's flow chart of an entity's information system is a diagrammatic representation. It depicts what kind of information?
Early in the development of the program, corporate management should designate a senior executive or staff member as the audit program director. This director should be senior enough to establish and maintain the program's:
