Internal Audit Handbook（2007）B8-Special Audit Roadmaps.pdfVIP

7 Special Audit Roadmaps 7.1 Objectives of Special Audit Roadmaps Key PointS ••• • The Audit Roadmap is a framework that can be adapted to define modified pro- cedures. • These include further development of the standard Audit Roadmap and high- lighting individual process models. • There are many different reasons for special Audit Roadmaps: Increasingly complex topics, use of IT, different target groups, blurring of audit categories, standardization of alternative services, and modular breakdown of the services provided by Internal Audit. ReasonsReasons forfor SpecialSpecial The ongoing development of the Audit Roadmap, which has to incorporate the top- AuditAudit RoadmapsRoadmaps ics presented in Section D, is one of the main long-term objectives of Internal Audit at SAP. This helps guarantee compliance with the auditing standards and the secu- rity of Internal Audit’s own process and control checks under SOX. For a number of important audit topics, the standard Audit Roadmap only provides a framework of basic methods and techniques, in spite of its complexity. Elements of content and other influences, such as the regional aspects of an audit or the procedures that re- sult from the relevant audit fields, make having additional or adapted Audit Road-