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Auditing and Being Audited
Slide 82,  Rendered: 2/13/04
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Systems Responsibilities II
∞This is another example of Responsibilities defined for specific high level internal procedures (systems). Note that at this point there comes the question: What is a system and what is a procedure? Dont read too much into the definitions. Procedures describe system details.
NOTE: This is a partially completed matrix. Your company has to define how YOUR functional departments fit in.
In a small company auditing every procedure may not pose a significant problem. But as the size of the organization increases, one might find auditing every single procedure is a daunting task unless you have auditors who only audit. (See notes on previous slide)
Consider this when you define your audit scope.