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Posted By admin On 08.02.20Conectar a universidades con despachos profesionales para facilitar las practicas del master de acceso a la abogacia el colegio se hace eco del interes manifestado por entidades educativas y despachos profesionales. Version pdf com pila do decreto numero 1082 de 2015 26 de mayo de 2015 ultima actualizacion agosto 8 de 2018 por medio del cual se expide el decreto unico reglamentario del sector administrativo de planeacion nacional. Buenos dias sr hugo diaz le felicito por las orientaciones del estado actual de la educacion en el peru la presente en vez de comentario es una interroganteuna docente ganadora del concurso de directores en una direccion de una institucion educativa de la ugel 06 vitarte siendo su origen la ugel 15 huarochiri.
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The following correction applies to pages 23-24 of the CISA Review Manual 26th Edition. The explanations, key concepts and references have been corrected for K1.3, K1.4 and K1.5. Chapter 1—The Process of Auditing Information Systems Section One: Overview K1.2 Knowledge of risk assessment concepts and tools and techniques in planning, examination, reporting and follow-up Explanation The overall audit plan of the organization should be based on business risk related to the use of IT, and the IS auditor is expected to be aware of the need to focus on this risk. In addition, an audit must focus on the most critical elements of the function under review. For this reason, the IS auditor should be aware of, and be able to put into practice, the risk analysis techniques needed to identify and prioritize business risk within the audit scope. This approach allows the IS auditor to create an audit plan that applies finite audit resources to where they are most needed.
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Although business risk is the most important driver of the audit program, the IS auditor must also take steps to minimize associated elements such as sampling risk, detection risk, materiality of findings, etc., because these may impact the adequacy of the review.
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