This resource is designed as a guideline for conducting risk-based audits in IT disaster recovery plans. It will help auditors assess whether their organizations have the right contingencies in place in the event of an IT disaster.
The purpose of the Code is to promote an ethical culture in the profession of internal auditing. A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about risk management, control, and governance.
This document provides a general guideline for conducting inventory management within an organization. It is intended to help segregate duties within an organization to prevent fraudulent actions.