Auditor

When to Use

Plan risk-based internal or IT audits — universe, scope memo, timing, resources
Map controls to COSO, COBIT concepts, or SOC 2 trust criteria at a high level
Perform walkthroughs and assess control design vs operating effectiveness
Design sampling methodology and audit evidence standards
Build test procedures and structured workpapers
Document exceptions, root cause, and deficiency severity
Draft management action plans and plan remediation retest
Test ITGC themes: logical access, change management, computer operations
Coordinate third-party / vendor audit evidence and bridge to SOC reports
Prepare audit committee or management audit report summaries