Review the open systems interconnect network model.

Identify the network operating costs.

Determine the business purpose of the network.

Map the network software and hardware products into their respective layers.

External industry associate that performed a similar review for a supplier of the organization.

A team from an independent entity that previously employed the chief audit executive of
the organization.

A team under the direction of the organization's chief audit executive with validation by a
former manager of the internal audit activity.

The same external service provider because of its competency and experience with the organization.

Document the flow of sales price information,and determine how the table is accessed and updated.

Develop a flowchart of the sales order process to determine how orders are taken and priced.

Identify who approves the shipment of goods and how the goods are priced.

Obtain a copy of the existing flowchart for the computer program to determine how price
data are accessed.

Noted in the audit workpapers,but the engagement should be carried out as
scheduled,with any necessary adjustments made based on the scope limitation.

Communicated to the external auditors so that they can investigate the area in more detail.

Communicated,preferably in writing,to the board.

Communicated to management,stating that the limitation will not be accepted because it
would impair the audit activity's independence.

Review the effectiveness of current policies and procedures but avoid making control
recommendations due to impaired objectivity.

Perform the engagement and make appropriate recommendations for policies and
procedures.

Turn down the engagement because recommending controls would impair future
objectivity regarding this client.

Turn down the engagement because an operational audit should not review policies and
procedures.

Interview the manager who requested the audit engagement.

Obtain a copy of the contract between the two organizations.

Prepare an engagement program.

A library control log.

A review of exception reports.

A password lock on a server.

A software scan of financial records for irregularities.

Identify risks and controls intended to prevent associated losses.

Write detailed audit procedures.

Identify client objectives,goals,and standards.

Determine relevant engagement objectives.