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The auditor should ask certain questions to better understand the network and its vulnerabilities. The auditor should first assess the extent of the network is and how it is structured. A network diagram can assist the auditor in this process. The next question an auditor should ask is what critical information this network must protect.
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]
The "preclear" or "PC" is the person who is being audited—the client, formerly called the "patient". At most levels of auditing, there are two people present: the auditor is the one asking questions, and the preclear is the one answering them. In some of the upper levels, a person audits oneself, being both auditor and preclear at the same time.
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The primary customer of internal audit activity is the entity charged with oversight of management's activities. This is typically the audit committee, a sub-committee of the board of directors. To provide hierarchical independence, most chief audit executives report to the chairperson of the audit committee as to the performance of his/her duties.
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